FEBRUARY 15, 2021

By B N Gururaj and K S Naveen Kumar, Advocates, Bengaluru

(Speaking for the members of Artha and Namma Legal Foundation)

IN Hindi, there is a way of announcing a person's death: "Bhagwan ko pyara ho gaya".

This sentence aptly describes the untimely demise of our friend Sivakumar. In his personal life, he was steeped in orthodoxy, devoutly performing daily rituals, pujas, vrats. He firmly believed in the law of karma and in a typical accounting style would gauge his actions in the form of debits and credits in what he labeled as 'karma account'. In his social life, he was one of the most considerate persons we have seen. Sivakumar was ever ready to give credit to others wherever and whenever he saw merit in what someone did, or said. He was generous to a fault, in every sense of the term 'generous'. That someone like him should have become dear to the God seems but natural.

He loved life, and had every reason to look forward to more fulfilling life. Everything was going great for him. After a fairly long corporate career, he had built a successful practice and was respected for his learning. He was a prolific writer of well-timed articles. As a seeker of knowledge he would participate without respite in in seminars/conferences on Indirect Taxes and his questions and views at the end would add a new dimension to the topic being discussed. Like a big shade tree, he sheltered and supported scores of people both professionally and intellectually. He looked at young and old, weak and strong alike and with equanimity and would adore all with great respect.

Sivakumar soaked up knowledge like a sponge that soaks up water. In every walk of his life, he always looked up to someone, whom he considered as better than himself. In the conversations, on some occasions, when we referred to a third person from whom he seemed to have picked up something useful, Sivakumar would readily acknowledge, "Sir, he is my guru !" In a lighter vein, a question was posed to him "How many gurus can one have? How many do you have?" There is a medieval Kannada poem which says "Someone who has taught even a syllable is a teacher". Sivakumar had imbibed this humble attitude towards people whom he considered better than himself in any one aspect of life.

His humility towards persons from whom he picked up something useful reminds us of the story of Dattatreya in Bhagawata Purana:

Yadu, who was the ancestor of Sri Krishna once saw in a forest a mendicant who was stark naked but seemed so bold, confident and assured of himself, Yadu was compelled to ask the mendicant "Who are you? How come you go around as though you own the world when you don't have a thread to call your own?"

The mendicant identifies himself as Dattatreya, considered an avatar of Vishnu. He tells Yadu: "I have learnt whatever I know or practice from twenty four gurus". Dattatreya goes on to narrate to Yadu how he picked up each quality which freed him from the worldly bondage. His gurus included a dove-couple, which taught him not to cultivate too much attachment, bee which taught him the futility of accumulating wealth, earth which generously supports millions without expecting anything in return, even a python which does not hunt, but waits for its prey to come to it taught him to give up anxiety about tomorrow.

Sivakumar always considered himself a student and was willing to learn every day and every hour. Little wonder that he could look around him and come up with an article or two every week for the benefit of others.

Sivakumar's favorite topic in indirect taxes and GST in particular was 'Real Estate and construction sector". He had a vast experience and exposure in realty and often in study circles and discussions he would come up with complex issues and interesting solutions. He was generous in sharing knowledge with others and always looked for practical solutions with legal back up. His enthusiasm for learning and passion for acquiring knowledge was limitless. Never would he impose his views on others but was open to new ideas.

Since he was a qualified chartered accountant and company secretary, he had up to date knowledge on various subjects ranging from accounting, economics, stock market, company law, foreign exchange, corporate finance and direct taxes. He had a penchant for Tamil literature, poetry and scriptures and quoted it with ease and grace.

Sivakumar was a part of two study groups in Bengaluru viz., Artha (A forum for knowledge on indirect taxes) and Namma Legal Foundation. Even during the lockdown period Sivakumar ensured that the virtual meetings were conducted on varied topics every weekend and encouraged young professionals to develop public speaking.

There is an ancient prayer: Anayaasenamaranam, vinadainyenajeevitham - "Easy death and life without humiliation". While the God he believed in granted him the second one, first one eluded him. He did not deserve the painful death that Wuhan virus imposed on him.