"PM deviated from actual agenda of black money & #DeMonetisation PM just took over post of Finance Minister and made pre-Budget speech (sic)," Banerjee said in a series of tweets.
"So the FM was missing from this advance Budget Speech made by PM. Modi babu, empty vessels make the most noise," she said claiming it was a "heartless, baseless speech".
Banerjee reminded the Prime Minister that he forgot to even pay respect to more than 112 citizens who died in queues to get cash.
"The Nation Address became the Budget Address. Financial Emergency continues in the name of black money cleanup. Money not available in banks. Still no concrete solutions to problems," Banerjee said.
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Attacking Modi she said he wanted 50 days to deliver promises but "badly failed".
"PM who runs nation in the name of 'Suddhikaran' just underwent 'Buddhiharan'," she said adding promises were broken and he has snatched common man's financial rights.
She also asked where are the figures of demonetisation and how much of black money was recovered?
people of this great country," she said.
Questioning the restrictions imposed on cash withdrawal she said the government cannot simply "snatch away" economic rights of the people.
"Modi Babu, public are not beggars. Why are there still restrictions on cash withdrawal?. 50 days are now over. How can you take away the rights of citizens to withdraw their own hard-earned money ? A government just cannot snatch away people's economic rights," she said.
The Reserve Bank of India said last night that cash withdrawal limit from ATMs would be increased to Rs 4,500 per day from the current Rs 2,500 from January 1.