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The 1st of May, 1984, stands as a
landmark in the administrative history of Sikkim, particularly in the sphere of
capacity building for Accounts personnel serving the State Government. On this
significant day, the Accounts Training Centre (ATC) was established in Gangtok.
The institute began its journey from a modest rented house opposite Star Cinema
at MG Marg, with a seating capacity of just 24 trainees. Despite its humble beginnings,
the ATC soon became a cornerstone institution for strengthening financial
administration in the state.
The Centre was established to impart
systematic training to both newly recruited and in-service Accounts personnel.
Initially, classes were conducted on an hourly basis—either during the first or
the last two hours of the working day, so that official responsibilities of the
trainees remained unaffected.
Shri M. L. Malhotra, fondly
addressed as “Malhotra Sir,” was appointed as the first Principal of the
institute on a contractual basis with a monthly remuneration of Rs. 2,500.
Prior to joining the Government of Sikkim, he had an illustrious career in the
Indian Audit and Accounts Service. He served as Joint Director (Central Report)
in the Office of the Comptroller and Auditor General of India from 1977 until
his retirement in 1982.
Born on 12th February 1924 at
Indraprastha Estate, New Delhi, Shri Malhotra was academically accomplished. He
completed his Bachelor of Arts in 1945 and obtained a First Class Master’s
degree in Mathematics in 1949 from Punjab University. He joined the Indian
Audit and Accounts Department on 10th April 1952 and went on to serve in
several important positions. His assignments included Assistant Director
(Commercial Audit) at Bhilai Steel Plant, Joint Financial Advisor (1964-66),
and Under Secretary in the Ministry of Steel (1968-70), where he contributed to
policy formulation and was part of the team that helped establish the Ministry
of Steel.
From 1970 to 1973, he served as
Finance Manager in the Minerals and Metals Trading Corporation, overseeing the
import and distribution of non-ferrous metals and steel. Throughout his
distinguished career, he held several senior positions, including Deputy
Accountant General (Administration) in Uttar Pradesh, Deputy Chief Auditor of
North Eastern Railways, Gorakhpur, and Senior Deputy Accountant General (Works)
in Jammu. His final posting before retirement was as Joint Director (Central
Report) in the Office of the Comptroller and Auditor General of India
(1977-82).
As the founding Principal of ATC
under the Department of Personnel, Government of Sikkim, Shri Malhotra,
supported by an Officer on Special Duty and a small team, initiated a
transformative journey in training and education. He trained a large number of
government officials; both officers and subordinate staff and laid a strong
foundation for the Accounts system in the State Government of Sikkim.
In due course, the ATC was upgraded
and renamed as the Accounts and Administrative Training Institute (AATI) and
later shifted to its own building at Secretariat Annex-I near the Power
Department at Kazi Road. Today, it is known as the Administrative Training
Institute, with an expanded seating capacity of 100 trainees.
Shri Malhotra was widely respected
for his discipline, dedication, and uncompromising standards. A strict yet
inspiring educator, he was known for his clarity of thought and precision in
teaching. His lectures were comprehensive, methodical, and exceptionally clear,
enabling trainees to grasp even complex financial rules, procedures, and
constitutional provisions with ease.
During his tenure, he was later
elevated to the position of Director of ATC/AATI. He played a crucial role in
revising and aligning the Sikkim Financial Rules (1979) and the Pay and
Accounts Manual with those of the Government of India. His training sessions
focused on core financial concepts such as budgeting, annual financial
statements, estimation of receipts, audit mechanisms, control of expenditure,
and the roles of the Public Accounts Committee and Estimates Committee in a
democratic framework like India.
He emphasized conceptual clarity in
distinguishing between Revenue Receipts, Revenue Expenditure, and Capital
Expenditure. He explained that expenditure incurred for the day-to-day
functioning of government offices constitutes revenue expenditure, whereas
expenditure aimed at creating assets for the state and the nation qualifies as
capital expenditure.
At that time, it was mandatory for
newly appointed Accounts and ministerial staff to secure at least 50% marks and
maintain 75% attendance in the training programme to successfully complete
their probation within the stipulated period. The training system was rigorous
and outcome-oriented.
Personal accounts of trainees
highlight Shri Malhotra’s remarkable memory and dedication. He would memorize
the names of all trainees on the very first day and subsequently take
attendance without referring to any written record. His commitment to financial
prudence was exemplary—he would even sell used answer scripts from training
sessions and deposit the proceeds into the state’s revenue. Similarly, he
exercised restraint in personal entitlements, such as drawing his monthly POL
quota only once every two months.
Following his retirement, the legacy
of excellence he established was carried forward by several distinguished
officers and trainers, including Mr. Ganesh Kumar Pradhan (former Principal
Director, Finance Department), Mr. Dil Kumar Pradhan (Retired Additional
Secretary), Mr. S. K. Mishra (Retired Joint Secretary), Mr. Deepak Darnal
(former Principal Director), and Mr. C. C. Bhutia (former Joint Director).
In conclusion, Shri M. L. Malhotra’s
contribution to the development of financial training and administrative
capacity in Sikkim remains unparalleled. His vision, discipline, and dedication
not only shaped the Accounts Training Centre but also left an enduring legacy
in the Administrative Training Institute. He will always be remembered as a
committed educator, a principled administrator, and a pioneer in institutional
training in Sikkim.
(Email: khusenz@gmail.com)
