Retired Lieutenant General GS Sihota on Tuesday deposed before a judicial commission in the Adarsh Housing Society scam of Mumbai.
Sihota reportedly told the commission that the controversial land does not belong to the Ministry of Defence (MoD).
The Defence Ministry had earlier said the Adarsh Society was illegally constructed on the land belonging to them.
According to reports, Sihota took responsibility for all the activities performed on the land.
Former Army chiefs General Deepak Kapoor and General NC Vij will also depose before the Commission soon.
Former Maharatshtra Chief Minister Ashok Chavan has been named in a chargesheet in the scam filed by the Central Bureau of Investigation (CBI) on July 4.
Chavan, however, said the chargesheet filed by the CBI in connection with the Adarsh Housing society scam is a conspiracy hatched by political opponents to keep him out of public life.
The CBI has filed a 10,000-page chargesheet nearly two years after the scandal came to fore.
Chavan had to resign in after he became one of the 14 people accused in the First Information Report (FIR) connected to the scam last year.
The 30-storey apartment building Adarsh Housing Society, where many top level defence officials live, was built on a disputed army land at Colaba and it is alleged that the flats meant for the families of the Kargil martyrs were allotted to top defence officials and kins of politicians.