Section 44(1) in The Punjab Reorganisation Act, 1966
(1)The reports of the Comptroller and Auditor-General of India referred to in clause (2) of Article 151 relating to the accounts of the existing State of Punjab in respect of any period prior to the appointed day, shall be submitted to the Governor of each of the States of Punjab and Haryana and the Administrator of Himachal Pradesh who shall cause them to be laid before the Legislature of that State or Union territory, as the case may be.
