Khurana v. Miss. Dep't of Revenue


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Docket Number: 2010-CA-01598-SCT

Supreme Court: Opinion Link
Opinion Date: 04-12-2012
Opinion Author: Lamar, J.
Holding: DA-Dismissed; CA-Reversed and rendered.

Additional Case Information: Topic: Tax assessments - Taxpayer appeal - Section 27-77-7 - Section 27-77-5 - Jurisdiction
Judge(s) Concurring: Waller, C.J., Carlson and Dickinson, P.JJ., Randolph, Kitchens, Chandler, Pierce and King, JJ.
Procedural History: Admin or Agency Judgment
Nature of the Case: CIVIL - STATE BOARDS AND AGENCIES

Trial Court: Date of Trial Judgment: 03-30-2010
Appealed from: Pike County Chancery Court
Judge: Debbra K. Halford
Disposition: Affirmed the assessments by the Appellee.
Case Number: 2007-606

  Party Name: Attorney Name:   Brief(s) Available:
Appellant: Chander Paul Khurana d/b/a VK Quick Mart and VK's Wine & Liquor




JAMES G. McGEE, JR. HARRIS H. BARNES, III



 
  • Appellant #1 Brief
  • Appellant #1 Reply Brief

  • Appellee: Mississippi Department of Revenue HEATHER S. DEATON GARY W. STRINGER  

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    Topic: Tax assessments - Taxpayer appeal - Section 27-77-7 - Section 27-77-5 - Jurisdiction

    Summary of the Facts: In 2006, Chander Khurana was audited by the Mississippi State Department of Revenue and assessed taxes. Khurana appealed the assessments to the Board of Review and eventually the full State Tax Commission, both of which affirmed the assessments. Khurana filed his petition appealing the assessments to the Pike County 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. The chancellor denied the motion and ultimately affirmed the assessments. Khurana appeals.

    Summary of Opinion Analysis: In its motion for summary judgment and dismissal, MSDR argued that Khurana did not pay his taxes within the statutory time limit, therefore failing to perfect his appeal and depriving the chancery court of jurisdiction to hear the cause. Taxpayer appeals of an order of the Commission are governed by section 27-77-7, which provides that “(1) [t]he findings and order of the commission entered under Section 27-77-5 shall be final unless the taxpayer shall, within thirty (30) days from the date of the order, file a petition in the chancery court appealing the order and pay the tax or post the bond as required in this chapter.” Khurana did not pay the taxes or post a bond until after the thirty days had run. The statute is mandatory, and the appealing party is required not only to file a petition in the chancery court, but also to pay the bond or tax within the thirty-day period. The chancery court is without appellate jurisdiction over an appeal filed under section 27-77-7 that is not in full compliance with the statutory requirements. Because the chancery court should not have reached the merits of the case, the chancery court’s order affirming the assessments is vacated.


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