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        MK Hariharan (1909-2006), former Financial Adviser, Ministry of Defence, government of India, who passed away on 25 November, 2006 was a classical civil servant in every sense of the word. Throughout his career as an outstanding public servant belonging to the Indian Military Accounts Service (IMAS) of British India which later was rechristened as Indian Defence Accounts Service (IDAS) of independent India, he was sustained and inspired by pure and firmly founded beliefs and ideals about life and human relationships to which he was true in word and act. To these he joined a very brilliant, orderly, pragmatic and subtle mind, capable of lightning speed in both comprehension and construction, yet strictly disciplined. He always had a firm grip on realities, always adroitly and carefully steering clear of the quicksands of wishful thinking or shallow optimism or self-serving cynicism. He was infinitely careful in the planning and execution of many mighty things he attempted to do at the highest level for the armed forces of India, in calm acceptance and understanding of human limitations — including his own — and of the harsh realities with which he was forced to work. His sense of duty and his industriousness, did not weigh heavily on him. On the contrary, he seemed to have a happy nature. Amidst all his intellectualism, sense of responsibilities, and idealistic enthusiasm, there was always present in Hariharan something of the playful lad.

Referring to Hariharan's brilliant tenure as Financial Adviser to the Government of India in the late 1950s and early 1960s in the Ministry of Defence in the days of Jawaharlal Nehru, S V S Raghavan, another outstanding officer belonging to the same service to which Hariharan belonged and who had the unique opportunity of directly serving as an Under Secretary under him in those days, has paid this brilliant tribute to his erstwhile mentor: 'I write to pay tribute to M K Hariharan, former Financial Advisor, Ministry of Defence, who passed away recently. Mr. Hariharan was a complete civil servant. He was a man of impeccable integrity, character, and extraordinary brilliance. At least twice I have heard V K Krishna Menon, former Minister of Defence saying: I would like to go by Hariharan's advice. He is as straight as a blade. I was an Under Secretary at that time working with Mr. Hariharan. The hallmark of a civil servant is his anonymity. Mr. Hariharan's self-effacement was so complete that he highlighted this dictum. He led by example, inspiring many of us to follow in his footsteps.'       Hariharan was born on 26 December, 1909, in a small village called Trippunithura, a few miles south of Ernakulam, in the then Cochin State and now Kerala State. He was the son of M H Krishna Iyer, who was a subordinate Government Servant in the then Princely State of Cochin. His mother Ananthalakshmi was a very pious and God-fearing lady. Right from his childhood days he had an acute analytical brain, with a strong flair and passion for mathematics. He completed his High School at Cherpu, near Guruvayoor.

Rev. Fr. Francis Bertram S J founder of Loyola College

         He passed his SSLC examinations in 1925 with great distinction by standing first which instantaneously ensured his admission into the Maharaja's College in Ernakulam for his Intermediate education. Here again he stood first in the Intermediate examination which ensured his seat in the B.A (Honours) course with a scholarship to boot in the Loyola College, Madras in 1927.

M K Hariharan (1909 - 2006)

Hariharan joined the first batch of the B.A (Honours) course in Mathematics in July 1927 and passed out with outstanding and unsurpassed distinction in 1930. He stood first in the B.A (Honours) examination conducted by Madras University in 1930 and created a record which remained unbeaten for several decades. He was awarded a gold medal for his unprecedented performance. Rev. Fr. Francis Bertram served as the Principal of Loyola College from 1925 to 1935. He rated Hariharan as an exemplary student noted for his purity of character, nobility of instinct and brilliance of mind. Fr. L Vion was the second Principal of Loyola College from 1935 to 1938. He was an outstanding Professor of Mathematics. Hariharan was his beloved student .         Fr. L Vion considered Hariharan to be the most brilliant mathematics student of his time. He gave a testimonial to Hariharan to this effect : 'His name was cherished by all the next generation of students and has become a household word for steady work, excellent conduct and success in the examination, for he stood first among the successful candidates in the first class from the Madras University. I can only cite him as an example of excellent work, excellent conduct and excellent influence over his classmates; or model in every way.'

        Armed with his brilliant B.A. (Honours) degree in mathematics, Hariharan joined the St. Joseph's College in Bangalore as a Lecturer in Mathematics in 1930. In 1933, he married Alamelu from Vadakkantharai village in Palghat. Fr. Bertram, the Principal of Loyola College, sent his blessings to him in these words: 'May you spend together many long years of happy wedded life and see the children of your grandchildren.' Their happy married life lasted for 73 years. Alamelu Hariharan, now 86, is happily still with us.

In 1935, Hariharan appeared for the then Financial Civil Services Examinations, conducted by the then Federal Public Service Commission. He passed this examination and joined the Indian Military Accounts Service (IMAS) of British India in 1935.         The Defence Accounts Department (DAD) of British India was one of the oldest departments under the Government of India. Its origin could be traced back to the Military Pay Masters under the East India Company. In January, 1750 the First Pay Master was appointed for paying the Garrison at Fort Williams, Calcutta. Payments to the troops in the field were made by a COMMISSARY. In 1776, a COMMISSARY GENERAL was appointed for regulating the Accounts. In 1788 the designation of the Commissary General was changed to Military Auditor General who exercised his control over all Military Disbursements. When the British Crown started administering India in 1858, there were three Military Accountants General in the Presidencies of Bengal, Madras and Bombay. The office of the Accountant General, Military Department, was created in April 1864. In 1888, the government recognised his position as the Head of the Military Accounts Department. This Department was renamed as Defence Accounts Department (DAD) on 1 October, 1951 and the Departmental Head christened as Controller General of Defence Accounts (CGDA).

Fr L Vion S J

        To come back to the brilliant career of Hariharan in the Indian Military Accounts Service (IMAS). Till April 1945, Hariharan had worked in Military stations like Meerut, Calcutta, Bombay and New Delhi. He became an acknowledged authority on Factory Accounts (Ordnance Factories), Naval Accounts, Air Force Accounts etc. He was specially picked up by the Union Finance Secretary for the post of Deputy Financial Adviser (Deputy Secretary) in the Finance Ministry in April 1945. Sir Eric Coates who functioned as the Chairman of the Public Accounts Committee of Parliament in 1946 was very fond of Hariharan whom he felt was a rare combination of practical efficiency of the West and the timeless wisdom of India. Normally such deputation tenures last only for three to five years. But in the case of Hariharan he continued to remain in the same Ministry for an unbroken period of 23 years till his retirement as Financial Adviser at the highest level in 1968.

        Distinguished civil servants like M K Vellodi, I.C.S, H C Sarin I.C.S, S Boothalingam, I.C.S and many others have recorded their unstinted appreciation of the remarkable work done by Hariharan as Financial Adviser (Defence) in the Ministry of Finance.

        Hariharan had the unique satisfaction of working with illustrious personalities like C D Deshmukh, Morarji Desai, T T Krishnamachari and V K Krishna Menon and many other national figures of great distinction. Amongst his many distinctions in his official career, I would only like to mention about the crucial role he played in bringing the Fighter Aircraft 'Gnat' into the Indian Air Force.

        According to M K Vellodi, who was Defence Secretary, Air Vice Marshall (Later Air Marshall), Pratap Lal, B B Gosh, Joint Secretary and Hariharan, Financial Adviser were mainly responsible for the success of the Gnat Project. The Gnat was one of the most unique Aircraft ever produced. This 'littlest fighter' in the world became the backbone of the air-defence of India and proved its mettle in battle against Pakistan both in 1965 and 1971.

        Hariharan was one of the most perfect of men. All his life he functioned as a lay-priest seeking a secular goal. During the last six months, I saw with grief the approaching departure, and - for all human purposes- extinction, of a being high-uplifted above the common run. I could only think of the poignant lines written by Winston Churchill on Lord Balfour (1848-1930), the former Prime Minister of England: 'As I observed him regarding with calm, firm and cheerful gaze the approach of death, I felt how foolish the Stoics were to make such a fuss about an event so natural and so indispensable to mankind. But I felt also the tragedy which robs the world of all the wisdom and treasure gathered in a great man's life and experience, and hands the lamp to some impetuous and untutored stripling, or lets it fall shivered into fragments upon the ground.'