Section 194. Confirmation of sale

194. (1) On the expiration of thirty days from the date of sale, if no application is made under section 192 or section 193, or if such application has been made and rejected by the Collector or the Commissioner, as the case may be, the Collector shall, subject to the provisions of sub-section (2), confirm the sale. (2) Where in a sale of immovable property made under this Chapter, the amount of purchase money— (a) exceeds rupees fifty lakh ; or (b) 1[is less than the reserve price or the amount of arrears specified in the sale proclamation], then the Collector shall report the matter to the Commissioner, who may confirm the sale or may pass such order as he thinks fit. (3) Every order of the Collector or the Commissioner under this section shall be final.