Step 1: Concept
Slopes of perpendicular lines.
Step 2: Analysis
The slope of $x + 3y = 4$ is $m_1 = -1/3$. The slope of a perpendicular line is $m_2 = -1/m_1 = 3$.
Step 3: Calculation
Using point-slope form: $y - 2 = 3(x - (-1))$.
$y - 2 = 3x + 3 \implies 3x - y + 5 = 0$.
Step 4: Conclusion
The equation of the line is $3x - y + 5 = 0$.
Final Answer: (C)