Section 195. Setting aside of sale by Collector or Commissioner

195. Notwithstanding anything contained in section 192, section 193 or section 194, if the Collector or the Commissioner, as the case may be, has reason to believe that the sale of an immovable property made under this Chapter ought to be set aside he may, after notice to the auction purchaser to show cause, if any, set aside the sale for the reasons to be recorded in writing.