"Jaitley understands well he is badly losing," he said.
Alleging that Jaitley's "newfound love" for his Punjabi roots was sheer opportunism, Amarinder asked if he had so much attachment with his "Punjabi roots", why did he need to go to MP to contest an election and why not Punjab.
"And let Mr Jaitely tell me when did he last visit Punjab, leave aside contesting an election from here," he asked.
Replying to Jaitley's charges on his accessibility, Singh said, "My accessibility and affection of people must be already known to you by now after the announcement of my candidature from here (Amritsar)."
"I don't want to say as to whose accessibility should be questioned; the one who has been in electoral politics for last four and a half decades or the one who has always chosen backdoor entry to the legislature," he added.
Jaitley, a Rajya Sabha MP, is contesting his first-ever parliamentary polls.
"My political office in New Moti Bagh Palace (Patiala) remains open seven days a week from 8 in the morning till 8 in the evening and Jaitely is welcome to visit anytime that suits his convenience and have a coffee with me," he said.
Taking a dig at Singh, Jaitley had said that the Congress leader had still not come to the constituency.
Jaitley had also said that after winning the polls, he will have both office and residential base in Amritsar.