Khurana v. Mississippi Dept. of Revenue
Annotate this CaseIn 2006, Petitioner Chander Khurana was audited by the Mississippi State Department of Revenue (MSDR) and assessed taxes. Petitioner appealed the assessments to the Board of Review and eventually the full State Tax Commission, both of which affirmed the assessment. In 2007, Petitioner filed his appeal of the assessments to the Chancery Court; however he did not pay the taxes or post a bond at the time he filed his petition as required by statute. MSDR filed a motion for summary judgment and dismissal, arguing Petitioner failed to perfect his appeal. The chancellor denied the motion and ultimately affirmed the assessments. Petitioner appealed to the Supreme Court claiming the full Commission and chancery court acted arbitrarily and capriciously. MSDR cross-appealed, claiming the chancellor erred in denying its motion for summary judgment and dismissal. Upon review, the Supreme Court concluded Petitioner failed to comply with the statutory requirements of paying the tax or bond. Therefore, the chancery court did not have appellate jurisdiction over Petitioner's appeal, and should have granted MSDR's motion for summary judgment and dismissal. The Court reversed the judgment of the chancery court and rendered judgment for the Mississippi Department of Revenue. Because the chancery court should not have reached the merits of the case, the chancery court's order affirming the assessments was vacated. The order of the Commission remained in effect.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.