Section 71(3) in Himachal Pradesh Co-Operative Societies Rules, 1971
(3)Subject to the provisions of sub-rule (2) after the proportion required by sub-section (2) of section 57 and sub- rule (1) of rule 69 has been carried to the Reserve Fund, and the Co-operative Education Fund from the net profits of an year, the balance of such profits together with undistributed profits of past years, if any, may to such extent and under such conditions as are laid down in this Chapter, be distributed, as dividend among the members or paid as bonus or remuneration to a member or employee for any specific service rendered to the society.
