48. An objection relating to material irregularity or mistake in publishing or conducting an auction sale could be filed under the Uttar Pradesh Revenue Code; 2006 before :
(a) the Collector (b) the Commissioner
(c) the Board of Revenue (d) the State Government
Answer and NotesAnswer is B
Explanation: Section 193 of UP Revenue Code provides that at any time within thirty days from the date of sale, the defaulter or the auction purchaser or any other person whose interests are affected by such sale, may apply to the Commissioner to set aside the sale on the ground" of any material irregularity or mistake in publishing or conducting it.