The Protection of Human Rights Act,1993
Section 20. Annual and special reports of the Commission
(1) The Commission shall submit an annual report to the Central Government and to the State Government concerned and may at any time submit special report on any matter, which, in its opinion, is of such urgency or importance that it should not be deferred till submission of the annual report.
(2) The Central Government and the State Government as the case may be, shall cause the annual and special reports of the Commission to be laid before each House of Parliament or the State Legislature respectively, as the case may be along with a memorandum of action taken or proposed to be taken on the recommendations of the Commission and the reasons for non-acceptance of the recommendations, if any.