The State of Himachal Pradesh Act,1970
Section 34. Reports relating to the accounts of the existing Union territory of Himachal Pradesh
(1) The reports of the Comptroller and Auditor-General of India referred to in section 49 of the Government of Union Territories Act,1963, relating to the accounts of the existing Union territory of Himachal Pradesh in respect of any period prior to the appointed day, shall be submitted to the Governor of Himachal Pradesh who shall cause them to be laid before the Legislative Assembly of the State.
(2) The Governor may, by order.–
(a) Declare any expenditure incurred out of the Consolidated Fund of the existing Union territory of Himachal Pradesh on any service in respect of any period prior to the appointed day during the financial year 1970-71 or in respect of any earlier financial year in excess of the amount granted for that service and for that year as disclosed in the reports referred to in sub-section (1) to have been duly authorised, and
(b) Provide for any action to be taken on any matter arising out of the said reports.