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Where an inquiry is held under section 78 or an inspection is
made under section 79, the Central Registrar may apportion the costs, or such part of the costs, as he may
think fit, between the multi-State co-operative society, the members or creditors demanding an inquiry or
inspection, and the officers or former officers and the members or past members of that society:
Provided that--
(a) no order of apportionment of the costs shall be made under this section unless the society or
the person liable to pay the costs thereunder has had a reasonable opportunity of being heard;
(b) the Central Registrar shall state in writing under his own hand the grounds on which the costs
are apportioned.
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