71. Cost of inquiry and inspection.- Where an inquiry is held under section 69 or an inspection is made under section 70, the Central Registrar may apportion the costs, or such part of the costs, as he may think fit, between the multi-State cooperative society, the members or creditor 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 cost 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. | 
