40J. —Where a person is convicted of an offence under any of sections 40D to 40I, the court shall, unless it is satisfied that there are special and substantial reasons for not doing so, order the person to pay to the Minister or the Commission, as the case may be, the costs and expenses, measured by the court, incurred by the Minister or the Commission, as the case may be, in relation to the investigation, detection and prosecution of the offence.]