Two confidential reports to the chief executive by the financial secretary on his conduct concerning the car-buying scandal were made public by the government yesterday. The documents added fuel to the controversy, with pro-democracy legislators saying they cast doubt on whether Antony Leung had really offered his resignation on March 10, as Tung Chee-hwa has claimed. In his first report on March 10, the day after the scandal erupted, Mr Leung told Mr Tung he had not associated his car purchase with the vehicle tax increases until it was raised in the media. Mr Leung said he had 'no intention whatsoever' of reducing his tax liability by ordering a new car on January 18. However, the report fails to mention a crucial meeting Mr Leung chaired on the Budget in January - at which the tax increases were discussed - just four days before he bought the car. Mr Leung sought to put this right in the second report, on March 13, saying he only recalled the Budget meeting a day after he had submitted his first report. 'I did not recall this discussion until March 11, 2003, when I went through our file records in greater detail,' he said. Legislators yesterday said the two reports failed to explain why Mr Leung did not declare his car purchase at an Executive Council meeting on March 5, the morning the Budget was released, when another minister declared that he had purchased a car. Mr Leung has claimed his failure to declare the car purchase until after it was exposed in the media was due to pressure in both his public and private life. Democratic legislator Cheung Man-kwong said the two reports had raised more questions. He pointed out that while Mr Tung had claimed that Mr Leung tendered his resignation on March 10, neither of the reports indicated that this was the case. Mr Cheung also asked why Mr Leung had failed to tell Mr Tung in his first report about the budget meeting on January 14. Democratic Party chairman Yeung Sum said the reports explained why Mr Tung was defensive on Monday, but changed his mind to censure Mr Leung after receiving the second report. 'The first report is very brief, without the full details. No wonder Mr Tung was adamant that [Mr Leung's failure to declare his car purchase] was an oversight. But having received the second report . . . Mr Tung realised it was a breach of the code,' Dr Yeung said. Referring to the omission in the first report, Emily Lau Wai-hing of The Frontier said the reports gave the impression that the officials were playing tricks and that claims that Mr Leung had offered his resignation had been fabricated. Echoing the legislators' scepticism, Democrat and lawyer Martin Lee Chu-ming said: 'If this was a court document, I doubt anyone in the jury would believe it.'