Cost of inquiry.

Where an enquiry is held under section 67 or an inspection is made under section 66 on the application of a creditor, the Registrar may apportion costs, or such part of the costs as he may deem fit between the co-operative society to which the society concerned is affiliated, the society, the members or creditors demanding an inquiry or inspection, and the officers or former officers of the society: Provided that- (a) no order of apportionment of the costs shall be made under this section unless the society or the person that might be made liable to pay the costs thereunder has had a reasonable opportunity of being heard; (b) the Registrar shall state in writing the grounds on which the costs are apportioned.