law: 74. Confirmation of sale.-
  If, on the expiration of 30 days from the date of sale of any immovable property or of the further period, if any, allowed under section 73, no application has been made for setting aside the sale, or if any such application has been made and rejected, the deputy commissioner shall make an order confirming the sale unless, for reasons to be recorded, the deputy commissioner sets aside the sale notwithstanding that no application therefor has been made.