Section 85 in West Bengal Co-operative Societies Act, 2006
85. Creation and maintenance of special funds.
-A Co-operative society may, if it considers expedient, create and maintain the following funds:(a)inventory loss fund;(b)price fluctuation fund;(c)sinking fund;(d)development fund;(e)staff welfare fund;(f)members' welfare fund;(g)dividend equalisation fund;(h)building fund;(i)community welfare fund;(j)natural calamity fund;(k)self-help group development fund; and(l)such other funds as may be deemed to be beneficial to the general interest of the Co-operative society and may make regulation for the management of such funds.
