Section 11(1)(d) in The West Bengal Co-Operative Societies Act, 1983
(d)the surplus of a co-operative society shall be utilised for all or any of the following purposes:-(i)providing for development of business of the co-operative society,(ii)providing service for common enjoyment of membership of the co-operative society,(iii)distributing among the members of the co-operative society in proportion to the transaction of the members with the cooperative society;