132. (1) When a seaman is discharged from a ship in Bangladesh, the master shall furnish to the Shipping Master before whom the discharge is made a report in the prescribed form stating - (a) the quality of the work of the seaman, (b) his conduct and character on board, (c) whether the seaman has fulfilled his obligation under the agreement with the crew, (d) that he declines to express an opinion on all or any of these particulars, and the master shall, if the seaman so desires, endorse on his Continuous Discharge Certificate a copy of such report which shall be verified by the Shipping Master. (2) If the master states that he declines to express an opinion on all or any of the particulars mentioned in sub section (1), he shall enter in the official log book in the presence of a Certificated Officer, his reasons for so declining. (3) If the master fails to comply with the provisions of this section, he shall be punishable with fine which may extend to five thousand Taka.