(1)A purchaser having power to annul an incumbrance under Section 155, Section 156 or Section 157, or under the Bengal Public Demands Recovery Act, 1913, and desiring to annul the same, may, within one year from the date of the sale, or the date on which he first has notice of the incumbrance, whichever is later, present to the Court which passed the decree or the Revenue Officer who made the order, as the case may be, for the sale of the property, an application in writing accompanied by the prescribed fee, requesting him to serve on the incumbrancer a notice declaring that the incumbrance is annulled.