Section 184(3) in West Bengal Co-operative Societies Rules, 2011
(3)The liquidator, after taking steps under sub-rules (1) and (2), shall deal with the surplus assets, if any, in the following manner :(a)fifty per centof the surplus assets shall be credited to the Co-operative Education Fund maintained by the Co-operative Education Fund Committee and(b)fifty per centof the surplus assets shall be paid to the Chief Minister's Relief Fund of this State.
