Confirmation of sale becomes absolute after full payment unless a timely application to set aside the sale succeeds.

A sale must be confirmed by the Proper Officer when no application to set it aside is made, or when such application is disallowed, provided the full purchase money has been paid; the sale then becomes absolute. If an application to set aside the sale is allowed, including one supported by the required deposit within thirty days, the sale must be set aside after notice to the affected person.

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