Court held that Section 245D(2C) provides that within 15 days of the receipt of a report, the Commission could declare the application to be invalid, after hearing the applicant. The second proviso also requires that if no report has been furnished within the period, the Commission shall proceed further even in the absence of the report of the Commissioner. Dismissing the petition the Court held that   the request for adjournment made on the ground of the officer being deputed for election duty, was considered and rejected. The Commission specifically noticed that the report of the Assessing Officer was due on February 28, 2019, while the general elections were announced  only on March, 10, 2019. The Department’s request to take up the case after the general elections  was also found to be not permissible since the elections would be over only on May 23, 2019  and the applications were getting time barred as on May 31, 2019. The Department was also represented before the Commission. Accordingly the order under section. 245D(1) passed on November 24, 2017 directing the application to be proceeded with is valid. (WP.No. 25595 of 2019 dt. 6-2-2024)