Equation of the circle:
\[
x^2 + y^2 + 6x - 4y - 12 = 0
\Rightarrow (x + 3)^2 + (y - 2)^2 = 25
\Rightarrow \text{Centre: } (-3, 2), \text{ Radius: } 5
\]
The locus of intersection of perpendicular tangents to a circle is a new circle called the Director Circle:
\[
x^2 + y^2 = 2r^2 = 50 \Rightarrow \text{Circle S: } x^2 + y^2 = 50
\]
Now, find the tangent to this new circle \( x^2 + y^2 = 50 \) that is perpendicular to line \( 6x - 4y + k = 0 \)
Slope of given line: \( \frac{3}{2} \Rightarrow \) slope of required line = \( -\frac{2}{3} \)
Equation of tangent to a circle of form \( x^2 + y^2 = r^2 \) is:
\[
lx + my = \pm r\sqrt{l^2 + m^2}
\]
Choose direction ratios \( l = 2, m = 3 \Rightarrow \text{Tangent: } 2x + 3y = \pm 5\sqrt{26}
\Rightarrow \boxed{2x + 3y \pm 5\sqrt{26} = 0}
\]