Section 32. Powers to make rules.

(1) The Government may, within one year of the commencement of this Act, by notification in the 3[Government Gazette], make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing powers such rules may provide for all or any of the following matters, namely :–– (a) the manner in which the sinking fund shall be established, maintained, invested and applied ; 4[(aa) the form for registration, the fees for registration and the form of register to be maintained by the Board, the period within which registration shall be made and the fine for non-registration] ; (b) the procedure in respect of liability under section 23 ; (c) any other matter which has to be or may be prescribed. 1(3) Omitted.