Section 124(3) in West Bengal Co-operative Societies Rules, 2011
(3)Subject to such direction, if any, as the State Government may give from time to time, the fund may be utilized for any of the following purposes, namely :(a)education of members, office bearers, employees and general public in Co-operative principles and practice;(b)development of new types of Co-operative societies;(c)improvement of Co-operative societies;(d)development of Co-operative movement in general;(e)Co-operative publicity;(f)publication of the books and journals relating to Co-operative, movement;(g)conduct of research, case studies and evaluation in the field of Co-operative movement;(h)award of prize or honorarium for rendering meritorious service to the cause of the Co-operative movement of the state.