Constitution of India, 1949
151.Audit reports.-
(1) The reports of the Comptroller and
Auditor-General of India relating to the accounts of the Union shall be
submitted to the President, who shall cause them to be laid before each House
of Parliament.
(2) The reports of the Comptroller and
Auditor-General of India relating to the accounts of a State shall be submitted
to the Governor of the State, who shall cause them to be laid before the
Legislature of the State.