C.Andiappan vs The Joint Commissioner on 14 December, 2015
28. But, this contention has arisen on account of a misreading of
charges 2 and 3. Charges 2 and 3, as they have been framed, do not accuse the
appellants per se of selling the properties. The charges state that the
properties were sold contrary to the deed by which the endowment was created
and that the appellants herein failed and neglected to take any steps for the
recovery of the properties. In other words, the appropriate authority has not
charged the appellants of having inherited the sins or misconduct committed
by their parents. The charges accuse the appellants of not undertaking any
act of reparation. Therefore, the decision in M.P.Anandam Pillai vs. State
{2004 (4) CTC 368}, relied upon by the learned senior counsel for the
appellants would have no application to the case on hand. In M.P.Anandam
Pillai, the hereditary trustee against whom charges were framed, died
subsequently. Therefore, the Court held that the delinquencies would not
survive after his death.