Thursday 8 April 2021


Gajalakshmi Paramasivam

08 April 2021






My first introduction to formal learning of Law was through my Chartered Accountancy course in Sri Lanka. The basis of its reception was my Accounting structure which required the maintenance of balance between debit and its Equal Opposite credit – from transaction to total picture reflected by Balance Sheet. I now find that I seek this balance intuitively in all aspects of my life. This balance renders me Peace of Mind.  These days I often find that Peace as a minority of one than from majority approval.

As per my discovery, any law needs to maintain this balance – from administration to delivery of judgment. As per today’s Eelanadu news, the Police had summoned those responsible for the newly appointed Security force at Jaffna Municipal Council. This included Mayor Visvalingam Manivannan. I have been sharing my work with Manivannan also. Had he read it with care and due respect – he would have had deeper wisdom in Public Administration.

Given the escalation of the ethnic conflict in Sri Lanka to global level, every participant needs to maintain the balance from transaction – i.e. – what happened and who observed it,  to Global Governance Balance sheet. If one does not know the rules as to how the Balance Sheet accounts are maintained  to reflect a true and fair view of the state of affairs of the institution, one would mislead the shareholders and the creditors. Likewise, in a nation, the governance Balance Sheet needs to comply with rules as to that which is current and that which is past – in summary at the ownership level and not at the level of individual assets and liabilities.

The Balance Sheet of an entity of Unitary structure shows different pictures as per time based divisions. The Balance Sheet of Multi-disciplinary structure has to show in addition to different pictures at different times but also diversity of disciplines at the same time. In governance – the latter is recognized as Federal structure.

Jaffna Mayor needed to reflect a structure that would clearly distinguish between the achievements of current People of Jaffna only and not the achievements of past. The development of a special security force confirms the risks that current People of Jaffna are exposed to – as witnessed during the conflict with Transport workers and Mayor Manivannan recently. Hence one cannot deny the need for deployment of security forces in Jaffna where my brother in law also died in the cross fire.

Nature also prepares its Balance Sheet of a person and we call this Karma. The one written at the birth of an individual is recognized as horoscope. Nature prepares Balance Sheets for areas that are ‘home’ to a particular group, as per the ‘assets’ and liabilities developed by that group. Shareholders are the first creditors who rank last as claimants.

The current government is writing the Balance Sheet of the previous government’s transactions – in terms of Easter Bombings. As per the 1987 Balance Sheet of Colombo – it recorded a deep loss including 113 civilian deaths. The Easter Bombings happened on the anniversary of the 1987 bombings by ‘foreigners’ to Colombo. When we feel ownership in a place it will talk to us and share with us its own narrative of the experience.

The  Indo-Sri Lankan  Peace Accord was signed in July 1987. But its signatory the Hon Rajiv Gandhi was murdered by the LTTE – confirming that they were against the 13th Amendment. As per their Balance Sheet – they carried invisible-shareholders who were ghosts to some and angels to others.

To many Tamil politicians who are driven by the Tamil Diaspora – they are angels. This includes Mr Manivannan and Mr Minister C.V. Wigneswaran whose party is reported to have asked for Confederation structure – reported by ‘The Morning’  as follows:

[Thamizh Makkal Tesiya Kootani (TMTK), led by former Northern Province Chief Minister C.V. Wigneswaran, has proposed to the experts committee drafting the proposed new Constitution to have a confederal Constitution if the Executive Presidency is to be continued.

In a press statement released yesterday (7), the TMTK stated that its delegates have explained to the committee tasked with drafting the new Constitution that they oppose an Executive Presidency but that if it were to be continued, then a confederal Constitution formulated based on consultation with the Tamil leaders, would provide stability to the country……

The TMTK is also proposing four states in the country, according to the three former Kingdoms of Kotte, Kandy, and Jaffna, alongside the Greater Colombo Capital City State.]

As per Eelanadu report – the above group included Mr Suresh Premachandran and his brother Dr K Sarveswaran, Mr M K Sivajilingam and Ms Ananthi Sasitharan.

As per my knowledge, Dr K Sarveswaran, and Ms Ananthi Sasitharan were Ministers in the Northern Provincial Government headed by Mr C.V. Wigneswaran.

The Balance Sheet written by that Provincial Council did not reflect the Confederal structure that Northern Province had become when Mr Wigneswaran became Chief Minister. As per that Natural  structure, combatants became the leading force above intellectuals in Northern Province. As per my structured projection, had Mr Wigneswaran been elected by the People when LTTE was alive – he also would have been eliminated for the same reason why the LTTE eliminated Mr Rajiv Gandhi – i.e. – foreign ownership of the issue.

As per my experience of the LTTE Balance Sheet – intellectuals, like the Queen of England, need to observe and not be active in writing the books – credit for every debit endured. We the intellectuals need to observe and maintain high level discipline within our royal group. Mr Wigneswaran failed in this regard and carried his Justice label to live off his past. The parallel of Confederal structure in Judiciary is already in existence through Thesawalamai law, Kandyan law and Muslim law. Northern Province got a bad-failure in Thesamalamai law – resulting in us having to take action on the basis of ‘Fraud’ committed by youth who follow LTTE culture – so others who rely on the Northern Province Judicial system would not be cheated. (Appendix)

Those who ‘settle’ to their advantage using their own measures – become dictators when they think they are ‘free’ of supervision. Under Confederal structure drawn up by LTTE heirs Jaffna would not be entitled to any Appeal above that of the government. It would therefore be better to invest in areas that our respective youth could lead through their cleverness which in our case would include Stolen  Indian Intelligence. Anything that is not earned through an existing structure is stolen. We work and earn or pay our respects and earn. Both Mr Manivannan and Mr Wigneswaran who claim ‘Tamil Nationalism’ credit are either heirs of LTTE or have ‘stolen’ their credits as theirs.






The Officer in Charge - Bereavement Service Center

Barclays Bank UK PLC

 Leicester - LE87 2BB

 UK -



07 April 2021


Your Reference: KIBC1018100634 / ED31157

Dear Officer,


Administration of the Intestate Estate of

Mr. Subramaniam Yoganathan of Vaddukoddai

Civil Appellate High Court Case – APPEAL/74/2016; LA 33/2015

D.C.Mallakam Case No. T/55/2011


I refer to the attached letters dated 03 August  2018 & 04 March 2020, in relation to the intestate estate of my brother in law.


It is our  understanding as per communications from Barclays Wealth that our  brother held the following Instant Savings accounts with the Bank:

10041599, 70952818 &  30032727.

Despite repeated requests from us, we have not had an account of the disbursements in regards to the Administration of the Estate nor how the Administration happened without the consent of my husband – the brother of the diseased.

If monies were distributed to Mrs Sakthidevy Mahadevan, who has since passed away, we need to bring court action against her husband until there is appropriate order by the judiciary in this regard.


We seek your assistance in obtaining the records of the Administration, which would be helpful in proving ‘facts’ to the Sri Lankan Courts.


Yours sincerely

Gajalakshmi Paramasivam

CC: All concerned


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