Section 19A in The Comptroller And Auditor-General's (Duties, Powers And Conditions Of Service), Act, 1971
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 ever 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, was 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.
