Confirmation of sale procedure: unpaid challenges or disallowed challenges lead to confirmed sales; allowed challenges can set sales aside. Where a sale of attached property is not challenged or a challenge is disallowed and the purchaser has paid the full purchase money, the Proper Officer shall confirm the sale and it becomes absolute; conversely, if an application to set aside the sale is allowed or the applicant makes the required deposit within the prescribed period and notice has been given to the affected person, the Proper Officer shall set aside the sale.