Section 72(1) in The States Reorganisation Act, 1956
(1)Where the whole or any part of the territory of an existing State has been transferred to another existing State or to a new State by the provisions of Part II, the reports of the Comptroller 339 and Auditor-General of India referred to in clause (2) of article 151 relating to the accounts of that existing State in respect of any period prior to the appointed day, shall be submitted to the Governor of such State or of each of such States as the President may be order specify and the Governor shall thereupon cause them to be laid before the Legislature of that State.
