And it is hereby enacted, that it shall be competent to the Commissioners of Revenue on the ground of hardship or injustice to suspend the passing of final orders in any case of appeal from a sale and to represent the case of the Sudder Board of Revenue, who, if they see cause, may recommend to the Local Government to annual the sale; and the Local Government in any such case, may annual the sale and cause the estate to be restored to the proprietor on such conditions as may appear equitable and proper.