Section 184(2) in West Bengal Co-operative Societies Rules, 2011
(2)After the liabilities under sub-rule (1) are paid off, the assets, if any, left with the liquidator may be applied with the approval of the Registrar for pro-rata refund of share capital to members and pro rata payment of dividend on the shares, if any, at a rate not exceeding six per cent per annum for the period of liquidation :
