Where an inquiry is held under section 65, or an inspection is made under section 66 on the application of a creditor, the Registrar may apportion the cost, 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 creditor demanding an inquiry or inspection and the officers or former officers of the society ;
Provided that-
(a) no order for such apportionment shall be made unless the society or the person south to be made liable to pay the costs thereunder has been afforded a reasonable opportunity of being heard ;
(b) the Registrar shall state in writing the grounds on which the costs are apportioned.