The proceedings under this chapter commence by an application made by the assessee as contemplated by Section 245 C. Section 245 D prescribes the procedure to be followed by the commission on receipt of an application under Section 245 C. Sub section (4) says: 'after examination of the records and the report of the commissioner received under sub section (1), and the report, if any, of the commissioner received under sub section (3), and after giving an opportunity to the applicant and to the commissioner to be heard, either in person or through a representative duly authorised.in this behalf, and after examining such further evidence as may be placed before it or obtained by it, the settlement commission may,, in accordance with the provisions of this Act, pass such order as it thinks fit on the matters covered by the application and any other matter relating to the case not covered by the application, but referred to in the report of the commissioner under sub section (1) or sub section (3).