Additional Solicitor General (ASG) Sidharth Luthra, appearing for the state government, had said that Gupta, while filing the complaint against Dikshit and seeking registration of the FIR, relied upon a Lokayukta report. The ASG said there was no material other than that report with the complainant in this matter.
Luthra said the complaint was "motivated and frivolous".
Gupta's senior advocate Sanjay Jain argued that the complaint was initially filed before the Delhi Lokayukta, who indicted Dikshit for allegedly misusing government funds for an advertisement campaign with a "political purpose".
In his complaint, Gupta sought the registration of an FIR against Dikshit and others for alleged criminal breach of trust, criminal misappropriation of public funds and criminal misconduct, under provisions of the Prevention of Corruption Act.
Earlier, police filed a status report and said "no criminal offence is made out against the chief minister".
In his complaint, Gupta said that in 2007-08, Dikshit was the chief minister of Delhi and also minister in-charge of information and publicity. He alleged that she had misused "the government machinery and public funds and burdened the state exchequer in carrying out the campaign of the Congress party for her (Dikshit's) own political gains".
