Section 23(1) in The Bengal Public Demands Recovery Act, 1913
(1)Where immovable property has been sold in execution of a certificate, the certificate holder, the certificate debtor, or any person whose interests are affected by the sale may, at any time within sixty days from the date of sale, apply to the Certificate Officer to set aside the sale on the ground of a material irregularity in the certificate proceeding or conducting the sale :Provided as follows :(a)no sale shall be set aside on any such ground unless the Certificate Officer is satisfied that the application has sustained substantial injury by reason of the non-service or irregularity; and(b)an application made by a certificate debtor under this section shall be disallowed unless the applicant either deposits the amount recoverable from him in execution of the certificate or satisfies the Certificate Officer that he is not liable to pay such amount.
