Modi, however, welcomed the announcement of 'one rank-one pension' for defence forces, made by Chidambaram in his Vote-on-Account presented in the Lok Sabha.

"Belated wisdom finally dawns on our 'hard working' UPA ministers,” he tweeted.

"UPA's last Vote-on-Account is extremely disappointing! It is nothing but a glorified exercise in self-congratulation," the Gujarat Chief Minister said in another tweet.

Vote-on-Account portrays realistic picture of economy: PM

"The only solace one gets from the vote-on-account is that this was UPA's final act of misery after a decade of decay & policy paralysis," Modi said.

"It is up to the people to decide whether the economist PM & FM have been 'hard working' or 'hardly working' in their tenure," he further said taking a dig at Prime Minister Manmohan Singh and Chidambaram.

Targeting Chidambaram, Modi said, “Hard working Finance Minister also joins other illustrious UPA ministers who are seeking refuge in history to judge their 'performance'."

"FM eats up plan exp (expenditure), rolls over Rs 35,000 cr subsidies to next yr to contain fiscal deficit even as non-plan exp (expenditure) overshoots! Real hard work!" he said.

On 'one rank-one pension' for armed forces, Modi tweeted, "I welcome the decision on 'One Rank, One Pension' for our servicemen. Belated wisdom finally dawns on our 'hard working' UPA ministers.”

Modi also tried to negate Chidambaram's claim in the vote-on-account speech that there was no policy paralysis.

"FM says 296 projects worth Rs 6.6 lakh crore cleared recently. Why were these projects held back at all? Is it not policy paralysis?" Modi tweeted.

Modi also slammed the Finance Minister over his remarks on blackmoney. "Mere lip-service by the FM on the return of black money; UPA's lack of commitment towards bringing blackmoney was on display yet again!," he said.

Modi also ticked off the government on the state of employment and manufacturing sector scenario.

"While the FM may pat his own back, fact remains that our youth is bearing the brunt of rising unemployment," Modi said giving a link of a newspaper report.

"Manufacturing is the Achilles' heel, deceleration in investment in manufacturing worrying...this is result of 'wonders' of UPA's policies," Modi said.


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