32. The Kartripakkha shall, from time to time prepare, and shall maintain, a statement showing- (a) the number, designations and grades of the employees (other than employees who are paid by the day or whose pay is charged to temporary work) whom they consider it necessary and proper to employ for the purposes of this Act,(b) the amount and nature of the salary, fees and allowances to be paid to each such employee, and (c) the contribution payable under section 160 in respect of each such employee.