From smart toilets with heated seats to a massage chair and recliner sofa, former chief minister Arvind Kejriwal enjoyed unparalleled luxury and comfort at his official residence while in the top post, the opposition BJP in Delhi claimed on Monday.

In a swipe at the AAP national convenor over luxuries "worth crores of rupees" he allegedly availed, BJP MP and national spokesperson Sambit Patra said Kejriwal should return the "remote-controlled TOTO smart commode that he took with him" from the 6, Flagstaff Road residence so that people could see it.

Patra quoted some media reports to claim that the former chief minister took the "TOTO commode" with him when he vacated the bungalow.

"As of now, the remote that controls the seat's temperature is with you because you are the king. But when people cast their votes, the remote will be in their hands. And I can guarantee that they will make you sit on a 'tawa' (pan). And that tawa will be so hot...," the BJP leader added.

There was no immediate response from AAP on the BJP's charge. However, Chief Minister Atishi said at a press conference on Sunday that the BJP can keep the house and allot it to any of its leaders.

"We don't care about the house, bungalow or the car. We will work for the people of Delhi, even if we have to work from the street," the AAP leader had added, replying to the similar charges levelled by the BJP earlier that day.

At a press conference at the BJP headquarters here on Monday, Patra said, "In an affidavit, Kejriwal had in 2013 stated that he would not travel in a red beacon-fitted vehicle, accept any security cover and move to any bungalow."

But an inventory of the items at his official residence that the PWD has prepared and the media has published shows that "even emperors" would not have the kind of luxury and comfort that Arvind Kejriwal availed at his residence, the MP claimed.

Citing the unverified PWD inventory, Patra alleged that Kejriwal had curtains worth Rs 5.60 crore at his 'Sheesh Mahal', TV sets worth Rs 64 lakh, a recliner sofa worth Rs 10 lakh, a full-body massage chair worth Rs 4 lakh and LED smart tunable lights worth Rs 19.5 lakh among various other precious items.

He also claimed that the items in Kejriwal's possession that stood out the most were seven "TOTO smart commodes" worth Rs 10-12 lakh each.

"This TOTO toilet is remote-controlled. You press buttons to open its cover (lid) and seat… Using the remote, one can even control the temperature of the seat. It also has a dryer, UV cleaner and water temperature controller," the BJP leader added.

Referring to media reports, Patra said, "One person took away the 'tonti' (water tap) while the other took the TOTO. What is happening? You return TOTO. People want to know how common or special it is. It should be put on exhibition."