12. Reports relating to accounts of Bihar and Uttar Pradesh.

The reports of the Comptroller and Auditor-General of India referred to in clause (2) of article 151 of the Constitution relating to the accounts of the State of Bihar or Uttar Pradesh in respect of any period prior to the appointed day shall be submitted to the Governor of each of the States of Bihar and Uttar Pradesh who shall cause them to be laid before the Legislature of the State.