Remember that ACLs use inverse subnet masks, you're doing an AND on the host portion of the subnet. In your example you will not hit rule 30, it will fall through to rule 50 (permit ip any any). The mask for 10.3.2.0/24 is 0.0.0.255. The CLI will translate /24 into 0.0.0.255 (deny ip any 10.3.2.0/24) so I always use the CIDR format when configuring ACLs.
Try:
ip access-list extended "test1"
10 permit ip 0.0.0.0 255.255.255.255 10.3.2.10 0.0.0.0
20 deny ip 0.0.0.0 255.255.255.255 10.3.2.0 0.0.0.255
30 permit ip 0.0.0.0 255.255.255.255 0.0.0.0 255.255.255.255
exit
When in doubt I will add "log" to the end of the ACE to determine which rules are being hit, then display the statistics for them.
HP-Switch-5406Rzl2(config-ext-nacl)# show statistics aclv4 test1 vlan 210 in
Hit Counts for ACL test1
Total
( 39174 ) 10 permit ip 0.0.0.0 255.255.255.255 10.3.2.10 0.0.0.0 log
( 19587 ) 20 deny ip 0.0.0.0 255.255.255.255 10.3.2.0 0.0.0.255 log
( 0 ) 30 permit ip 0.0.0.0 255.255.255.255 0.0.0.0 255.255.255.255
Also note that your rules 20/40/60 are covered by 10/30/50, respectively.
Hope that helps.