The BJP on Sunday tore into the UPA for its "defective" leadership structure and identified rampant corruption as the "defining feature" of the ruling alliance.
The Opposition party, whose National Executive meeting concluded on Sunday, also sought to project the NDA as the only credible alternative to the UPA.
The political resolution adopted by the BJP's National Executive here said: "In the long list of crimes committed by the Congress against the people of India in the last four years, three stand out: Obnoxious corruption; degradation of the economy and a malignant assault on the federal spirit of our polity."
The resolution moved by former BJP chief Nitin Gadkari and seconded by Goa Chief Minister Manohar Parrikar and Madhya Pradesh Chief Minister Shivraj Singh Chouhan said that PM Manmohan Singh was not the real leader of this Government, but merely in office.
"True power vests with the UPA chairperson Sonia Gandhi, who has the last word on policy issues. For its future, the Congress looks towards the heir apparent, her son," it said.
The BJP claimed that massive loot of public money had taken place because of the patronage and involvement of people at the very top of the Congress pyramid.
Also, the arrogance of power has made the Congress indifferent to popular outrage. The party blamed the UPA for "deliberately and consistently" weakening and disregarding democratic institutions. “This has been done in many ways, both overt and surreptitious,” the party document said.
It described the UPA as a minority Government that owes its survival to the CBI, which has become "pliable and partisan."
The BJP resolution also said that the Congress uses the carrot-and-stick policy to retain the support of parties like the Samajwadi and the Bahujan Samaj Party, at decisive moments in Parliament.
"Some appointments to august bodies like the Election Commission, National Human Rights Commission and CVC have been highly questionable. However, legitimate concerns have been brushed aside with impunity. There have been instances where major appointments have been set aside by the judiciary. Senior Ministers have publicly criticised the CAG when it has stood up, with integrity and done its duty by the Constitution and the people of India by exposing financial improprieties of this Government," it said.
The BJP leadership highlighted the performance of the NDA Government, which lifted millions out of poverty through economic growth and honestly administered economic programmes. In contrast, it claimed, the record of the UPA was one of despair.
"The nation has been driven back to the edge of an abyss. In such a crisis, the defeat of the UPA is not merely a partisan wish, but a national responsibility. The people have already decided to kick out the UPA and welcome the NDA. The BJP is the vehicle for turning this resolve into reality," the resolution said.