Section 90(2) in The Gujarat Co-Operative Societies Act, 1961
(2)The Registrar shall determine the total amount of the cost referred to in subsection (1) and by order apportion the cost or such part thereof as he may think just between the society, the members or creditors demanding the inquiry or inspection, the officers or former officers and the members of the society :Provided that where a person has ceased to be a member on his death, the order of apportionment shall be made against the estate, if such person was liable for the costs :Provided further that no order of apportionment of costs shall be made under this section without-(a)having heard or given a reasonable opportunity of being heard to, the society or person or in the case of an estate its legal representative, as the case may be, against whom or which such order is proposed to be made; and(b)setting out in the order the grounds on which the apportionment is made.
