GOODBYE, DEAR FRIEND SUSEELAR My dear friend Suseelar, the memories of our time at Jaffna Hindu College still feel fresh, as if it all happened just yesterday. Do you remember our daily bicycle trips back home from school? Each day, after the school bell rang, we would pedal along Brown Road and Temple Road in Kokuvil. When we reached my house in Kokuvil, I would bid you farewell as you continued to your home in Urumpirai. This was our routine for two years, from 1961 to 1962. I fondly recall the days when you, Mahendran and I would gather for combined study sessions in a classroom of a small school in Urumpirai, organised by you during our holidays. Mahendran pursued engineering, while both of us enrolled in the science faculty to pursue a B.Sc. degree in Physical Science at Peradeniya University. Our friendship endured for another three years. You excelled in the final exams and were awarded a First-Class Honours degree in Physical Science, majoring in Double Maths and Physics. Following your graduation, you were appointed as a tutor in the Maths Department at Peradeniya University, where you dedicated almost a year of your service. In 1967, you were selected as an Assistant Assessor in the Inland Revenue Department of Sri Lanka, where you served diligently for almost 38 years, holding various esteemed positions such as Assessor, Assistant Commissioner, Deputy Commissioner, Commissioner, and finally, as the Commissioner General of Inland Revenue. Friend, you have brought immense pride to your family and friends by achieving this significant milestone, a feat every Sri Lankan Tamil should celebrate. I have always admired your calm demeanour, even in the face of adversity. I have never witnessed you getting angry, which is a testament to your character. We, your friends, are truly honoured to have you in our lives. Goodbye, and may you rest in peace. M.Sanmugaratnam Sydney Australia