32. (1) The Government may, by notification, make rules for carrying out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any to the following matters, namely:-(a) the manner of submitting names referred to in clauses (d), (e) and (f) of sub-section (1) of section 3; (b) the payment of travelling and daily allowances and fees referred to in section 10 and the condition of such payment; ¹[* * *] (e) the manner of securing and repaying the loans referred to in clause (a) of sub-section (1) of section 19; (f) the manner of ascertaining the value of the assets referred to in clause (a) of sub-section (1) of section 19; (g) the manner of securing and repaying the amounts referred to in clauses (b), (d) and (e) of sub-section (1) of section 19; (h) the conditions of the supply of machinery on the hire- purchase system under clause (h) of sub-section (1) of section 19; (i) the authority by which and the manner in which the values referred to in sub-sections (2) and (3) of section 19 shall be ascertained; (j) the provision for training referred to in the second proviso to section 21; (k) the person referred to in sub-section (b) of clause (ii) of section 22; (l) the audit referred to in sub-clause (c) of clause (ii) of section 22; (m) the person to whom and the manner in which the returns referred to in sub-clause (d) of clause (ii) of section 22 shall be furnished; (n) the accounts referred to in sub-clause (e) of clause (ii) of section 22; (o) the manner of utilising the amount carried to a reserve fund under sub-section (1) of section 23 and the manner of repayment of any loan or any sum guaranted by the Government referred to in that sub-section; (p) the fees referred to in section 27; and (q) generally, to regulate the conduct of its duties, the management of its proceedings, and the preparation and submission to the Government of the minutes thereof by the Board.