The placard, passed to Tevez by a fan, is thought to have been a reference to a remark by Ferguson three years ago when asked if United would ever be underdogs against City. "Not in my lifetime," said the Scot.

City were quick to issue a statement expressing "sincerest apologies" to Ferguson and accepting that Tevez had made a "significant error of judgement".

Tevez himself expressed regret in his own statement, saying he got "carried away in the excitement of the moment" and did not mean any disrespect to his former United boss.

But on arriving back in his native Argentina for his summer break, Tevez was quizzed on the issue by reporters.

The 28-year-old, in comments carried by Argentinian website www.ole.com.ar, said: "It seems like Ferguson is the president of England.

"Every time he speaks badly about a player or says terrible things about me, nobody says that he has to apologise.

"[But] when someone comes out with a joke or banter, you have to say sorry - but I don't say sorry."

Tevez played under Ferguson for two years at Old Trafford before leaving for City in 2009.

In March Ferguson suggested City were desperate in recalling Tevez following the forward's infamous stand-off with the club, which saw him spend more than three months in Argentina on unauthorised leave.

Ferguson was responding to remarks by City's football development executive Patrick Vieira, who said Paul Scholes' return from retirement for United seemed a sign of weakness.

Tevez's return to the City side for the title run-in actually provided them with a much-needed spark in their fight against United.

Tevez scored four goals, including one hat-trick, and started the last five games as City overhauled an eight-point deficit to finish ahead of United on goal difference.

Midfielder Gareth Barry believes Tevez's successful reintegration into the side was probably the turning point in the campaign.

Barry said: "When we were eight points behind, it all turned on that win over West Brom.

"Carlos had come back and that lifted everyone - he was working really hard, and started in that game."

City had no comment when contacted last night about Tevez's comments.