NEW DELHI: Calling the Budget as an "election manifesto" of the UPA, BJP Saturday said by presenting such a document, the government has virtually declared early polls.

"It is the clear signal that elections are being held early. The nature of the budget is virtual declaration of mid-term elections," BJP vice president Mukhtar Abbas Naqvi said while commenting on the budget presented in Parliament by Finance Minister P Chidambaram.

He alleged the budget was not people-friendly but "poll-friendly" and that the proposals will not be implemented by the Congress-led government.

"The budget document is an election manifesto of the UPA," the BJP leader said.

Party spokesman Prakash Javadekar said the government had remained silent for five years even as farmers continued to die and its "sensitivity has been triggered in the wake of early elections".