Rough figure is shown below.
We use the property that a line perpendicular to the radius at its outer end is a tangent to the circle.
Construction Steps:
1.Draw a circle of radius 3.2 cm with centre P. Take any point M on the circle.
2. Draw ray PM.
3. Draw line l perpendicular to ray PM through point M.
4. Line l is the required tangent to the circle at point ‘M’.