"My findings are based on certain apparent discrepancies in the accounts. They need to be probed further. But I am reasonably certain that during the past two years, about two lakh rupees have been siphoned off, by inflating certain expenses. Since your firm has been earning a profit of several lakhs per annum, the embezzlement might not have come to your notice."
"Gunasekaran leads a simple life. He has no greed for money. Why should he have done it?" asked Nambirajan, still unable to believe that Gunasekaran would have resorted to dishonest practices
"Greed is not the only thing that drives people to resort to swindling. Every one has a need for money. When the need becomes strong, it drives a person to desperation. When a person in desperate need of money has no means to increase his income in honest ways, he will be forced to adopt dishonest means. Do you know anything about Gunasekaran's family? He might have needed a large sum of money for his children's education, daughter's marriage etc!"
"Gunasekaran has only one son. He is studying in an Engineering college. Since he got high marks in his higher secondary education, he got a seat in a good college, where the tuition fee is low."
"I suggest you keep a watch over him. If you keep him under watch, you will be able to catch him, if, in future, he tries to misappropriate the firm's funds" suggested the auditor.
Nambirajan kept thinking about what his auditor told him.
After a few days, Nambirajan summoned Gunasekaran to his cabin. After asking him a couple of questions relating to the firm's activities, Nambirajan asked him, "By the way, how is your son doing in his studies?"
"He is studying well" said Gunasekaran, surprised by Nambirajan's sudden interest in his son. Nambirajan sensed that Gunasekaran's voice was trembling, as he answered the question.
"In which college is he studying?"
Gunasekaran mentioned the name of the college.
"I heard that the tuition fees charged by that college is very high. The college is also known to be taking donations from the students seeking admission."
"But my son got the seat under the 'merit quota!'" said Gunasekaran. His voice seemed to be sinking.
"How much did he score in the higher secondary examination?"
Gunasekaran wiped off the sweat that began to form on his face and said, "I don't remember the score. But he got a very good score!"
"I am sorry, Mr.Gunasekaran. I trusted you, but you have betrayed me!" said Nambirajan, sharply.
"Sir, what do you mean" asked Gunasekaran, taken aback by Nambirajan's words.
"Have you not been cheating me by fudging the accounts?"
"Sir, I never..."
"Stop!" said Nambirajan, cutting him short. "Our auditor has found out your fraud. If I complain to the police, you will have to go to jail. I thought you were a good man. Why did you cheat me?"
Gunasekaran broke down and began to sob. "Oh, my God! Everything is lost! Trying to do some good to my son, I have ruined my life" he said. amidst sobs.
"Tell me! I know you were a good person. What made you deviate from the path of virtue?"
"My son didn't get good scores in his higher secondary examination. My hopes of putting him in a good college were shattered, since he couldn't get a seat in a good college under the merit quota. Getting admission in a good college required paying a considerable sum as a donation in the beginning and paying high fees every year. Out of my strong desire to give my son a good education, I got him admitted in a good college by paying donation. I had to borrow money from some sources to pay the donation and the tuition fees. I told other people that my son had got a seat under the merit quota. But I told my wife and son that you had been financing his education."
"But, that's true, isn't it?'' quipped Nambirajan. Immediately, he wondered at the fact that he had a sense of humour, even at a time, he was indignant at the betrayal of Gunasekaran.
"Sir!"
"Proceed!"
"Initially, I resorted to borrowing. But, after sometime, when there was pressure from the lenders for the payment of principal and interest..."
Gunasekaran was unable to complete the sentence. Realizing his position, he broke down again and said, "Along with my life, my son's life is also going to be ruined."
Nambirjan was silent for a few minutes and then said, "Mr. Gunasekaran! The reason for your choosing to traverse an immoral path was not greed, but love! The love you have for your son! You have committed a crime, but I don't want to hand you over to the police. I am sure that you won't resort to any dishonest activity in future. But I cannot allow you to continue to work here, after you have committed a wrongdoing. I suggest that you seek voluntary retirement from service. Your son has two more years to complete his degree. I will ensure that you get a retirement package that will take care of your son's education as well a life of retirement for you and your wife.
"You may go now, not to your seat, but to your house. I will tell everyone in the office that since you were not well, I sent you to a doctor. After a couple of days, I will tell everyone that as per medical advice, you have decided to seek retirement and rest at home. You can also tell the same story to your family members and others.
"Shortly, you will receive a cheque for a substantial sum. The sum will be more than what you would have got, if you had opted for voluntary retirement. I am thankful to you for the services you have rendered to my firm for the past many years."
"Sir, I know that what I had committed is an unpardonable crime. But you have been so generous to me. Once my son gets a job and begins to earn, I will return to you with interest, all the money I had misappropriated during the last two years. What else can I do?"
Gunasekaran got up from his seat with folded hands and walked away, his steps faltering.
Section 1
The Path of Virtue
Chapter 8
Love and Affection
Verse 76 (In Tamil)
aRaththiRkE anbu sArbenba aRiyAr
maRaththiRkum ahdhE thuNai.
Meaning:
The unwise will claim that love is the foundation for righteousness. Love is the foundation for sinfulness as well.