Do you think the manager can initiate a rule he do not follow ?

Ethically should not do so.

One cannot impose rules that one is not going to adhere to

Not unless the rules exempts the manager.

Rules if imposed on others need to be applicable to self as well.  One can initiate a rule on others, however it needs to be noted that when you impose / define any rule, your subordinates look up to you for being their role (as well as rule) model.  Well, if you do not practically apply it yourself, expecting others to implement the rule may create a sense of dissent within the company / team.

As a manager he or she should make sure that his or her policies are implemented and followed by all the staff, therefore the manager must be the first person to follow these rules and policies and to be an example, only by following the policies by the manager, disciplinary actions against the staff for not following the policies can be taken, if a manager do not follow the policy that he or she implemented no disciplinary action can be taken against the staff if he or she did not follow the policy.

Rules are a set of items that one have belief in and therefore rules set without the originator following makes him/her a hypocrite who tend to lord over his/her subordinates

I think he cannot the thing is that he must first obey the rules so that he can implement to his worker of course.

some times he/she might be initiating that rule to correct them selves as well right. 

For any organization only2 rules:1. Be punctual2. Achieve the results These rules hold good for everyone including the manager