The Rajasthan Co-operative Societies Rules, 2003State Rules of Rajasthan · 2002
(1) A society may create out of its net profits a fund to be called the Bonus Equalization Fund and a fund to be called the Dividend Equalization Fund.
(2) Except otherwise specifically authorised by the Registrar, the funds so created shall be utilized in accordance with the provisions of 98 the bye-laws of the society only for payment of bonus or dividend, as the case may be.
(3) A society may credit in any year a sum not exceeding 2 percent of the paid up share capital to the Dividend Equalization Fund until the total amount in such Fund amounts to 9 percent of the paid up share capital.
CHAPTER VIII Audit, Inquiry, Inspection, Surcharge
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