72.—(1) The net surplus may be divided among the members by way of dividend or patronage refund or by way of honoraria to officers of the society, or allocated to any other funds constituted by the society to such extent and under such conditions as may be prescribed under this Act or in the by-laws.
(2) A society must not pay a dividend (or total dividend under this section and section 72A) on paid‑up share capital or subscription capital exceeding —
(a)
in any case where that society is a credit society that does not meet any prudential requirement contained in written directions issued by the Registrar — a maximum rate specified in written directions issued by the Registrar to that society; or
(b)
in any other case — a maximum rate prescribed in the Rules.