"As against this, the Gandhis are all at sea. This is the first time where an outgoing government, through its leaders, is carrying on a campaign of negativity rather than highlighting their own achievements. While the country is debating on the anti-incumbency against the Congress, the Gandhis are busy attacking the incumbent," Jaitley said.
He alleged that Congress was trying to hide its failure by blaming the opposition.
"This desperate tactic does not sell. Dr. Manmohan Singh may be myopic not to see a Modi wave," he said.
Jaitley also targeted Congress leaders including union ministers P. Chidambaram, Kapil Sibal, Manish Tewari and Anand Sharma, saying they were using rude phrases against Modi.