The appellant, an attorney, was appointed executor of the late Siegfried Migdin’s estate. He was later removed by the Master for failure to perform his duties. After his removal, the respondent was appointed as executor. It emerged that during the appellant’s tenure he had received (a) the purchase price of R150 000 from the sale of immovable property owned by Hanfried Investments CC, a close corporation of which the deceased had been the sole member, and (b) several cheques payable to the estate which had not been deposited into the estate bank account. The respondent alleged that the appellant contravened sections 28 and 46 of the Administration of Estates Act 66 of 1965 by failing to deposit these amounts into the estate account and claimed the statutory penalty of double the amounts allegedly not deposited.