In the case of Yaqoob v. State of U.P. 2005 (1) AWC 159, this Court has held that under Rule 285(1) of U.P.Z.A. and L.R. Rules, only the Commissioner has power to decide objection. In view of our above discussions, we come to the conclusion that the order, passed by Deputy Collector, Sikandarpur, setting aside sale made in favour of the petitioner is not in accordance with law and we therefore, set it aside. The matter is remanded back to Deputy Collector Sikandarpur, with direction to re-assess market value of the property under sale and refer the matter to the Collector, Ballia for approval or setting aside sale as deem fit under law.