"They (UPA government) did not consult anybody. They did it unilaterally," Naidu alleged.
"A careful reading and analysis of the (Andhra Pradesh Reorganisation) Act reveals that it was the principal source of unfair and unjust treatment to both successor states, with the residuary Andhra Pradesh being the worst sufferer," a white paper released by Naidu today on the 'Impact of State Reorganisation' said.
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"Some of its provisions are having and would continue to have adverse impact in the short term as well as the medium term on the residuary Andhra Pradesh," the white paper said.
Naidu, who is the first Chief Minister of residuary AP, had earlier issued white papers on crucial subjects like irrigation and finance post bifurcation.
Highlighting that he had made elaborate efforts to promote Brand Hyderabad during his tenure as Chief Minister of undivided AP, Chandrababu said it requires Rs four to five lakh crores to build another city like Hyderabad for (new) Andhra Pradesh.
The UPA government had divided Andhra Pradesh without even finding a capital city for the residuary state which resulted in people of different places seeking their own city to be made the capital, he said.
"Nowhere such a thing would have happened. Nowhere division would have taken place without a capital city," the Chief Minister said.
"Three months have passed (since bifurcation happened). There is no report (from the expert committee appointed by the Centre). Now, people are coming to have doubts on me. Why he is not saying what is the capital? Why is he sitting in Hyderabad? Why he is not coming (to residuary AP)? Such misconceptions can arise now. The expert committee is doing its duty (it's given time till August end)," he said.
Liabilities and employees have been mostly divided on the basis of population, but apportionment of assets has been done on the basis of their location, Naidu said.
On the fiscal situation, the white paper said that a "diligent analysis of the potential revenue receipts and expenditure for the 2014-15 financial year and the subsequent years indicate that the residuary Andhra Pradesh is likely to face monumental fiscal challenges.