law: Multi-State Cooperative Societies Act, 1984 
  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.