There are, of course, precedents elsewhere for establishing parallel systems of governance, with a view to ultimately replacing the state structure. In Kosovo, repression by the Serbs of the majority Kosovar population brought parallel, covert social services like health and education. Although the local population did contribute funds voluntarily, there was never a sophisticated parallel bureaucracy. During Eritrea's long war against Ethiopia, civil society was willingly organised to resist the occupying enemy. However, the LTTE's imposition of taxes and fundraising does not meet with universal enthusiasm amongst the populace. The current stage of development of parallel structures by the LTTE seems to me rather similar to the hold exercised by the rebels in the northeast Indian state of Manipur.

Manipur is the furthest flung, easternmost outpost of India pressed hard up against the border with Myanmar. This is not the India of ancient golden temples, royal palaces or teeming metropolises like Delhi, Bombay or Calcutta. It is remote and quite unlike the rest of India.

Some constitutional authorities believe that since the British never annexed Manipur with, in 1891, the Crown having "graciously assented to the re-establishment of native rule under an Asiatic Sovereign", the state remained independent until paramountcy lapsed with Indian independence. It was merged with India in October 1949 but as this was effected under duress - with the Maharaja held incommunicado in neighbouring Meghalaya - many people in Manipur believe to this day it was not a legal act.

Manipur soon became a thorn in the side of Delhi. Dissidence turned to insurgency as a communist Manipur Red Guard set up headquarters in neighbouring Burma. Youth began to hark back to a lost, indigenous glory: to the use of their ancient Sanskrit language, ancient festivals and the old calendar. The United National Liberation Front was established in 1964. In the 1970s the UNLF was joined by other increasingly militant movements.

It is believed some of the rebel training camps in Myanmar have been run by the LTTE. From Myanmar, the running of weapons and drugs are inextricably entwined activities. Highway 39, historically known as the Indo-Burmese Highway, is a major route for heroin originating in the Golden Triangle much further to the south east. As the Thai army sealed its borders, and discouraged drugs smugglers with a no-nonsense on-the-spot execution policy, heroin took the longer route northwest into Manipur, entering around the border town of Moreh where, not entirely coincidentally, there is a Tamil population of around 17,000 people - obedient to LTTE control.

Today, a parallel government exists - underground - alongside that from Delhi.

This parallel government is extensively acknowledged if not openly supported. Virtually all businesses, and any person in regular employment, is approached by a representative of the parallel government for a financial contribution - usually between 5 and 10% of their income. A middle class professional explained to me, "It is not practical to say no. We don't know what the money is actually used for." At night, armed men will not only collect the cash but 'borrow' cars. "We have to lend them. Sometimes they return them, sometimes not. But nobody complains about that . . .". Although some people are sympathetic to the concept of self-government, business people are unhappy that the uncertainty caused by the existence of a parallel government is discouraging investment. Many disputes - especially relating to farming and land - are increasingly being resolved in so-called People's Courts rather than through official channels.

All of which sounds rather similar to what is happening in this country today. Of course, the LTTE has gone further than the Manipur Liberation Front. A few weeks ago it had the temerity to publicly announce its own rates of taxation on more than 100 items at a press conference in Pallai. Even the generous provisions of the MOU did not allow for such a direct challenge to the state of Sri Lanka.

Similarly, the avowed intention of the LTTE to open police stations for its Eelam Police Force in Trincomalee and Batticaloa, and to introduce the Eelam Criminal Procedure Code throughout the areas claimed as part of the putative State of Tamil Eelam, remains a dream for the Manipur rebels.

In Manipur, the state has not ceded control of the situation to the rebels. With its slogan of 'Unity through Diversity', the Indian state is determined to hold its many and various peoples together lest the whole state split asunder. Here the scenario, it seems to me, is rather different. A group of unreformed terrorists are in the process of taking over all civil and political affairs in more than a third of the country. This is being undertaken quite openly rather covertly. Being charitable, one might regard it as impertinent. But a rather more realistic view would seem to suggest that these are but carefully laid stepping stones on the path to a separate state.

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