Tamil Eelam was a proposed independent state that the Tamil Nadu ethnic people within Sri Lanka as well as the Tamil diaspora aspired to create in the north and  east of Sri Lanka.

It had no official recognition and certain sections were under the de facto control of the Liberation Tiger of Tamil Eelam (LTTE) for most of the 2000's.

Following the clearance of  Kilinochchi by government troops which had been the administrative capital of the de facto LTTE controlled area on 2 January 2009, the LTTE's civil administration system was suspended as the "state" of Tamil Eelam was gradually crushed by the resurgent Sri Lankan Army. Source: Wikipedia

NOTE: In a recent email from a Sri Lanka banknote specialist he stated that the above notes should be considered as "Fantasy" issues since they were not issued by the LTTE or any gouvernment.