law: The Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971
  1[19A. Laying of reports in relation to accounts of Government companies and corporations.-
  (1) The reports of the Comptroller and Auditor-General, in relation to the accounts of a Government company or a corporation referred to in section 19, shall be submitted to the Government or Governments concerned.
  (2) The Central Government shall cause every report received by it under sub-section (1) to be laid, as soon as may be after it is received, before each House of Parliament.
  (3) The State Government shall cause every report received by it under sub-section (1) to be laid as, soon as may be after it is received, before the Legislature of the State.
  Explanation.- For the purposes of this section, "Government" or "State Government", in relation to a Union territory having a Legislative Assembly, means the Administrator of the Union territory.]
  1. Ins. by Act 2 of 1984, s. 4 (w.e.f. 16-3-1984).