Provided that the revenue officer may, for sufficient reason, extend the period for making such application.

Adjournment of hearing Adjournment of hearing.— If, on the date fixed for hearing, a revenue officer is prevented by any cause from appearing at the place of hearing, or if from any other reason the inquiry cannot be completed, he may adjourn the same to such other date as he may fix; and all parties interested shall be informed of the adjourned date of hearing in the prescribed manner.