British criminal investigative mechanism out of reach for Sivayogam Trust

| by Kurukshetran

Nagendram Seevaratnam What is in the bag?

( March 8, 2014, London, Sri Lanka Guardian) Following publication of the translation of the London based Thesam Tamil newspaper news ( English translation published by the Sri Lanka Guardian‎) about Sivayogam Trust in London, further serious violations by the former international head of the LTTE finances Nagendram Seevaratnam has been revealed by persons associated with him until recently.

Seevaratnam deceived the British immigration service

Contrary to the belief that Nagendram Seevaratnam is an asylum claimant, he was given investor visa by the British government to enter the United Kingdom in October 1987. Following dismissal from his short lived employment in Papua New Guinea on the grounds of submitting false curriculum vitae, he moved to Chennai and stayed with his family briefly. From there, he applied for investor visa to the British High Commission showing hundreds of thousands of US dollars in his bank account. At the time of claiming the immigration status, he was managing millions of dollars of LTTE funds in various international bank accounts.

In 1990, he was kicked out of the LTTE cold-heartedly and all the funds held by him were taken away. A big hole was found in the funds returned by him. Following heavy pressures put on him to the extent of his brother Nagendram Karunanithy being held in captivity in Trincomalee by the LTTE, he found ways to settle the funds he siphoned off.

Seevaratnam’s investment proposal presented to the UK immigration was never implemented. But he went on the binge to flout the British laws and regulations systematically starting with the violation of his immigration status. Blackmail, intimidation, manipulation, scheming, menacing, neuro-hormonal behaviour of homosexuality-heterosexuality and corruption are his inborn disorders unashamedly and scandalously exercised in collusion with the supporting members of his family.

Charity Commission kicked in its teeth

‘In 2008/09, the Charity Commission used its powers to remove Nagendram Seevaratnam as trustee of Sivayogam. But this removal was overturned by the Charity Tribunal in the first case of a Charity Commission decision ever overturned’ (Civil Society, 6 Sep 2012).According to one time confidante of Seevaratnam, Seevaratnam cornered the Charity Commission by denying everything he admitted or gave way to the investigators of the Charity Commission at the Charity Tribunal. He played the old age image at the Tribunal that he is feeble and suffering from dementia.

His soft spoken and pretentious attitude worked in his favour and the Charity Commission botched by failing to adequately evidence their findings that Seevaratnam manifestly contradicted at the Charity Tribunal.

Despite the scale of the fraud perpetrated, Charity Commission has not moved any further to deal with him or his Charity and he is rough riding the Sivayogam Charity under his bogus saint name with absolute authority as a shadow trustee. Charity Commission seems to fear of being seen vindictive towards him following the outcome of the Charity Tribunal and the regulator is the silent spectator of events unfolding with the Sivayogam Charity when he is on course to squander its finances.

The very same confidante of Seevaratnam confirmed that Seevaratnam is attempting to sell the property of the Charity in Wembley bought for over £1 million pounds in a private deal at a much lesser price of £500,000. The source said that his plan is to siphon off the funds of the decaying Charity to pay off any shortfall in the loan and there is said to be kick back arrangement with the purchaser. The balance of the mortgage with Clydesdale Bank is said to be £750,000.

Official Receiver hoodwinked

Seevartatnam was made bankrupt at the High Court on 11 October 2010. In the statement of affairs and the correspondences filed (based on information filtering) with the Trustee in Bankruptcy who is administering the bankruptcy of Seevaratnam brothers, both have determinedly falsified their asset base by not declaring and understating the values.

Nagendram Seevaratnam has confirmed to the Trustee in Bankruptcy that his residential property in north London was worth only £250,000 when the market value was £375,000. As the property was given as collateral security for the loan with Clydesdale Bank for Sivayogam, the Trustee in Bankruptcy could not lay his hands on it to recover the judgment debt of the landlord of Sivayogam Trust.

Seevaratnam has disclosed to the Trustee in Bankruptcy that his income is only state pension of £110 per week and this is merely adequate for his menial expenses. According to a source close to Seevaratnam, he has given a cash donation of £5,000 to build the Mullivaykal memorial in Tamil Nadu in 2013 and travelled to India for the opening ceremony. He also became a shareholder of Sivayogam Ltd by officially paying £5,000 in cash in the Sivayogam Ltd bank account on 20 December 2011.

He has also visited a Hindu temple in Holland and have given an undisclosed sum of donation for the special Kumba-Abishegam event in 2013.

All these were done whilst continuing with his (shadow) controlling interest in the Charity and officially not having any other source of income.

One time confidante of Seevaratnam confirmed that Seevaratnam failed to disclose to the Trustee in Bankruptcy five properties bought and dedicated to his family members in Sri Lanka. These properties were said to be purchased using the bankrolled Charity’s funds.

The Trustee in Bankruptcy appointed by the Official Receiver is: Mr Dermot Coakley, MBI Coakley Ltd, Second Floor, Tunsgate Square, 98-110 High Street, Guildford, Surrey, GU1 3HE.

Private company Sivayogam Ltd.

The controversial Sivayogam Ltd under company reference number 06661332 was incorporated on 31/07/2008. The prime object of the company is ‘buying and selling and own real estate’. Seevaratnam failed to disclose his shareholding interest and directorship to the Trustee in Bankruptcy though the company remained dormant according to Companies House records. When the questioning members in the Board of Trustees started to agitate over Sivaratnam’s misconduct and unacceptable behaviour, the registered address of the company from 624 Kenton Road, Harrow, Middlesex HA3 9NR ( His daughter Ambihai Seevaratnam’s home address) was changed to Sivayogam’s Wembley temple address 13B Ranelah Road, Wembley, Middlesex HA0 4TW.

According to the source, Ambihai Seevaratnam was troubled that any public revelation about Sivayogam will have consequence for her employment with the government Treasury as Civil Servant.

The dormant accounts of Sivayogam Ltd filed with the Companies House shows there is no movement in the Balance Sheet for two successive years. On reviewing the bank statements provided by his employee, it has come to light that false accounts have been filed with the Companies House

According to the Companies House guideline based on the Companies Act 2006: ‘A Company can be non-trading in the sense that it isn’t doing business. But it may still have other accounting transactions going through its books which means that it is not dormant in legal sense. A dormant company must not have any accounting transactions except specific allowable transactions that it can disregard’.

The summary of the transactions in bank account of Sivayogam Ltd for the year ended 31 July 2011 confirm significant transactions and these are not accurately reflected in the accounts. According to the staff of Sivayogam, the aggregate sum of £15,000 credited is the paid up share capital of the company. Instead, the accounts filed confirms issued share capital of £20,000 that correspond with the bank balance in the accounts and the bank statement showed a balance of £14,926.25.

2010						Payments	Receipts	Balance
May-14	Trf. Swaminathan S -Wembley					0.00	5000.00	5000.00
Jun-30	Commission					-6.55	0.00	4993.45
Sep-07	Seevaratnam S Ref: N Seevaratnam					0.00	10000.00	14993.45
28	Commission					-16.80	0.00	14976.65
Dec-30	Commission					-16.80	0.00	14959.85
Jul-05
Mar-29	Commission					-16.80	0.00	14943.05
Jun-28	Commission					-16.80	0.00	14926.25
						-73.75	15000.00

There are many transactions in the year ended 31 July 2012 but Sivayogam Ltd filed dormant accounts (see above). The transactions to 16 January 2012 confirms serious failures in proper accounting and compliance by the directors, in particular, Ambihai Seevaratnam who is a qualified Certified Accountant and is working for the Civil Service.

2011
Aug-04	Commission					-5.80	0.00	14920.45
Sep-06	Commission					-5.50	0.00	14914.95
14	Trf Loan from Ambihai 81 Fleet St					0.00	23000.00	37914.95
30	Trf from Seevaratnam A- Loan Ambihai					0.00	2000.00	39914.95
Oct-05	Commission					-5.80	0.00	39909.15
Nov-04	Commission					-7.30	0.00	39901.85
Dec-05	Commission					-5.80	0.00	39896.05
12	AFTS from Sivayogam Building					0.00	235000.00	274896.05
20	Deposit - Seeva Shares					0.00	5000.00	279896.05
2012
Jan-09	Commission					-5.80	0.00	279896.05
9	Trf: Loan from Seevaratnam -Ambi2Siv					0.00	25000.00	304890.25
16	Trf from Seevaratnam A- Loan Ambihai					0.00	25000.00	329890.25
						-36.00	315000.00

Nagendram Seevaratnam only paid his shares on 20 December 2011 to make the paid up share capital £20,000. These transactions confirms that the Sivayogam Ltd should have filed detailed accounts instead of the dormant accounts.

The staff and former Trustee of Sivayogam Trust confirmed that funds other than the £235,000 transferred from the Charity, contrary to the Charity rules are money laundering funds. These were funds siphoned off from the Charity that found its way into the Sivayogam Ltd bank account in the names of Seevaratnam family and the priest Swaminathan.

Though the company was formed on 31 July 2008, the financial transactions only took place one year after the bankruptcy. According to the rules, a bankrupt is free to start a new life after the bankruptcy order.

The prime objective of Sivayogam Ltd is‘buying and selling and own real estates’ and Seevaratnam clearly had schemed to use the temple funds for this purpose. The bank statement of Sivayogam Ltd shows suspicious transactions. In addition to the £235,000 transferred from the Charity, there appears to be various other transactions confirming the company is not dormant. The dormant accounts for the year ended 31 July 2012 filed with the Companies House confirms Cash and Bank balance of £20,000 equivalent to the issued share capital. Even the monthly bank charges are not shown in the accounts filed with the Companies House.

Sivayogam Trust funds (Building Funds) transferred to family company of Seevaratnam:

Confirmation of Sivayogam Trust fund credited to the family company Sivayogam Ltd of Seevaratnam:

According to the staff of Sivayogam, Nagendram Seevaratnam was appealing for funds for his private company from the devotees of the temple. Notices were distributed appealing for donations for both Sivayogam Trust and his private Sivayogam Ltd.

Charity Trustees are required to abide by the conflict of interest policy and the engagement of a private limited company in which Seevaratnam and children are shareholders is clear breach of the policy.

Private, Limited by guarantee company Sivayogam (UK)

Sivayogam UK was formed on 4 February 2013 under company reference 08387033. This company started following difficulties experienced to transfer £100,000 from the charity funds to Sivayogam Ltd for the eventual benefit of Seevaratnam’s daughter Ambikai Seevaratnam.

The directors of Sivayogam UK and their occupation registered are Nagendram Seevaratnam (Company Director), Ambihai Seevaratnam (Civil Servant), Nimalan Seevaratnam (marketing Executive), Shanmugarajaj Ptanarajah (Accountant) and Swaminathan Shankar (Hindu Priest). Ambihai Seevaratnam is the Secretary.

The occupations disclosed confirm the holy swamy (who gives up material life) Nagendram Seevaratnam claiming the possessive title of Company Directorship and the unemployed playboy son Nimalan Seevaratnam declaring him as Marketing Executive - a title he has created when he is living on the siphoned off funds of the Charity. Ambihai Seevaratnam too has undermined her employment with the government Treasury by engaging in the unacceptable transactions.

The Statement of Guarantee of the Company exposes the deception of Seevaratnam family. Having established absolute control of management of the Company with the three Seevaratnams exercising the power, they have disowned the ultimate financial responsibilities by passing the risk to the two non-family members. In the event of winding up of the company, the two non-family members will be fully responsible for discharging the liabilities.

Interestingly, all the office holders and members have disclosed their address as 13b Ranelah Road, Wembley, Middlesex HA0 4TW- the address of the Sivayogam temple in Wembley. This is clearly another violation of the rules and the Companies Act.

The memorandum of Sivayogam UK extensively deals with conflict of interest but the trio have given scant regard to the provisions and systematically violated the very rules they have agreed to abide by.

Inland Revenue deceived on Gift Aid scandal

Gift Aid is a government scheme to help the charities to claim tax credits on donations received from tax payers at the prevailing basic tax rate, which is 20% at present.

This facility has been systematically violated by spurious (Arulmigu Swamy) Seevaratnam by fraudulently claiming amounts that are not donations. Sums paid for the performance of religious services at the temple (i.e., pooja income) have been used as donations and claimed tax relief. Income of the temple fraudulently converted into funds of Seevaratnam’s children, ex-wife, son in law and grandson and are said to be used to claim Gift Aid Relief.

Further deceptions

In addition, there are questions to be answered on the payments siphoned off from the donation boxes as wages and illegal transfers to individuals overseas. £12,000 (net) pa was given to Nimalan Seevaratnam without declaring to the Revenue. In addition, Seevatanam too had dipped in to the finances of the charity for his own personal use. In addition to nicks from the Undiyal, the Swamy Seevaratnam pocketed some of the undisclosed sales income of the temple.

Jewelleries donated by the devotees too were not fully accounted for. At the peak of his ride on the finances of the Charity, Seevaratnam has publicly pulled out jewellery from his pockets and gifted to children(girls) at Arangetrams. He has also unashamedly presented jewelleries at wedding ceremonies.

His extravaganza was at a cost to the Sivayogam Charity. Since he settled in the UK, he only worked for wages for about two years with the London Borough of Ealing. How he was able to fund his outgoings including the repayment of mortgage of his property is not difficult find if he presents his means testing and the full yearly asset and liability statements since his arrival to the United Kingdom in 1987. He has a lot to answer, if the Revenue undertakes an investigation of him and his family members.

Sexual aggressions

Seevaratnam is accused of targeting the vulnerable female and males attending the temple. His romantic indignation is common knowledge to those whom he is very well known. When he knows that he can have easy go at a person, he will endeavour to achieve his objectives. He is such a schemer that with is subdued and emotional voice, he will attempt to mesmerize the person for sexual advantage. If his soft approach does not work, he will become very aggressive and agitated.

Once, an unmarried Tamil woman attending Sri Muththumari Amman temple was relentlessly harassed to the extent of attempting to force his way into her home. The disgusted devotee stayed away from the temple thereafter to avoid him.

In another situation, he was dawdling with a twenty five year old Sinhalese woman in 2011. He was dishing out cash to her and permitted her free access to the temple even through the back door. In order to win the confidence, the woman too handed over her credit cards to Seevaratnam for safe keeping to prove her trust in him. Excited Seevaratnam was dishing out more cash as and when asked for. She was even appointed as trustee of Sivayogam. The woman suddenly disappeared from the scene. Unable to trace her, he went on to check her credit cards held by him. He got a shivering shock that the woman had duped her by giving him her expired credit cards.

According to his one time employee, Seevaratnam’s sex abuse with a male staff was investigated by the Metropolitan Police. He was held in custody for many hours and released. The victim who was on work permit lost his job and forced to return to India.

Nimalan Seevaratnam

Seevaratnam’s son Nimalan too is of compatible behaviour of his father. In addition to his unemployment status, he is one who attempts to live on high grounds playing disparaging and foul acts. According to a close friend until ten years ago, he is a habitual curb crawler of red light districts of London and when visiting Tamil Nadu.

He is now an MP of the Transnational Government of Tamil Eelam and has no other preoccupation other than causing harm to the very TNGTE by engaging in activities beyond limits to harm the organisation.

Sri Lanka Guardian published ‘Foul play suspected in the death of wife’ detailing the cruelty experienced by his late wife Nivatha following her marriage to Nimalan.

He too has not paid a fair share of the tax to the state from the chunks of the money taken from the Sivagogam Charity. A simple means testing statement of his finances will confirm the scale of his deception since he arrived in the UK in 1987.

Conclusion:

There is extensive internal documents and witness accounts exposing the diabolical conduct of Seevaratnam troika. The question remains to be answered as to why the various established British investigative mechanisms failed to deal with such blatant violations for such a long time. Nagaratnam Seevaratnam has brought untold pain and hurt to many victims and the Tamil cultural conditions too have helped the secrecy of the wanton violations to progress for a very long time.

One of the victim of Nagaratnam Seevaratnam said (name withheld) that ‘only until Seevaratnam’s conduct in fully investigated and justice provided, Tamils cannot see British justice system is working’.