(1) Where an inquiry is held under section 67 or an inspection is made under section 66 the Registrar may apportion the cost of such part of the costs as he may deem fit between the co-operative society to which the co-operative 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 sought to 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.
(2) Any such award by way of costs under this section may be recovered on an application to a Magistrate having jurisdiction where the person, from whom the money is claimable actually and voluntarily resides or carries on business, and such Magistrate shall recover the same as if it were a fine imposed by himself.