(4)After examination of the records and the report of the Principal Commissioner or Commissioner, if any, received under—(i)sub-section (2B) or sub-section (3), or(ii)the provisions of sub-section (1) as they stood immediately before their amendment by the Finance Act, 2007,and after giving an opportunity to the applicant and to the Principal Commissioner or 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 Principal Commissioner or Commissioner.
