Khurana v. Mississippi Department of Revenue

LAMAR, Justice,

for the Court:

¶ 1. In 2006, Chander Paul Khurana was audited by the Mississippi State Department of Revenue (MSDR) 1 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. On October 4, 2007, 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. 2 MSDR filed a motion for summary judgment and dismissal pursuant to Mississippi Rules of…