DAVID Mundell was warned repeatedly yesterday that the Scotland Bill does not meet the recommendations of the Smith Commission.

As the Secretary of State for Scotland introduced the Bill into Parliament, SNP leader in the Commons Angus Robertson accused the Government of failing to deliver.

Robertson said: “They promised the Earth, or more accurately, they promised ‘home rule’ and ‘as close to federalism as possible’.

“At least I suppose they had the nous not to carve those particular promises on an eight feet block of stone.

“There is no doubt whatsoever that the Bill before us does not match the pledges of the campaign or the spirit and the letter of the Smith deal.”

Robertson said that the Scotland Bill was created in a “breathless panic” by Labour, the Conservatives and the Liberal Democrats.

He said: “This Bill was a watered-down version of what had been promised first in the Vow and then in the Smith Commission agreement.

“There is no doubt that the Bill before us does not match the pledge of the campaign or the spirit or letter of the Smith deal.

“The Bill not only falls short but it too has been overtaken by another election a few weeks ago and an overwhelming and unprecedented SNP success.”

In his speech, Labour’s Ian Murray, the new shadow Scottish Secretary said that the SNP were “back-pedalling” on full fiscal autonomy.

Robertson ridiculed this and said he “looked forward” to seeing amendments on full fiscal responsibility.

Mr Robertson said: “Of course I look forward to amendments that will be made on full financial autonomy, which SNP members will be voting for. I suspect that Mr Murray will be voting with the Tories as he worked so closely with them through two years of the referendum campaign.”

Making the case for the Bill, Mundell – the sole Tory MP in Scotland – said that it would bring stability to the country.

He said: “I anticipate this Bill will be a very stable settlement for Scotland since it was signed up to by all five of the political parties represented within the Scottish Parliament, including the SNP.

“Of course it doesn’t mean the devolution settlement is or ever was perfect.

“From the start, the settlement contained an imbalance, with the Scottish Parliament responsible for spending money which another parliament was chiefly accountable for raising.

“It is one of the most important features of this Bill, that it seeks to redress that balance.

“The central aim of the Smith Commission was to address the flaw which had existed within the devolution settlement right from the outset and make the Scottish Parliament more accountable for raising the taxpayer’s money which it spends.

“The significance of this point should not be overlooked ... Prior to fully implementing the Scotland Act 2012, the Scottish Parliament controlled almost 60 per cent of public expenditure in Scotland yet it was only responsible for raising around 10 per cent of the funding.

“I didn’t believe that was sustainable and nor did the people of Scotland.

“For Holyrood to be a powerhouse parliament that it rightly aspires to be – and that this Government wants it to be – it must be accountable to the people of Scotland for raising more of the money it spends.

“The Bill before us today is about ensuring that that missing link is fixed.”

An amendment tabled by SNP members calling the measures in the Bill inadequate was not selected by speaker John Bercow.

SNP deputy leader Stewart Hosie called the Bill “so inadequate” it does not even allow the Scottish Parliament to raise all of the money which it spends.

The SNP’s Ian Blackford said: “Gordon Brown spoke on behalf of the Conservatives, Labour and Liberal parties, that we would get as close to federalism as is possible, that we would get home rule in the spirit of Keir Hardie.

“The SNP won conclusively the election in Scotland. We stood on a mandate for powers for a purpose, why don’t you deliver what the people of Scotland voted for?”

The Bill will now be debated clause by clause in a committee of the whole House.