Khurana v. Mississippi Department of Revenue
2012 Miss. LEXIS 187
| Miss. | 2012Background
- Khurana was audited by the Mississippi Department of Revenue (MSDR) in 2005–2006 and assessed taxes for two stores: VK Quick Mart and VK's Wine & Liquor.
- MSDR and the Mississippi State Tax Commission upheld the assessments after appeals to the Board of Review and the full Commission.
- Khurana filed a petition appealing the Commission's orders in the Pike County Chancery Court on October 4, 2007, within 30 days, but did not pay the taxes or post a bond within the same period as required by law.
- Khurana paid the taxes (late) on October 11, 2007, partially satisfying the requirement but after the 30-day window.
- MSDR moved for summary judgment and dismissal arguing lack of perfected appeal; the chancery court denied, finding curing later would avoid inequitable forfeiture.
- On appeal, the court focused on whether Khurana properly perfected his appeal under Mississippi Code § 27-77-7 and held that he did not.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Khurana perfected his appeal within the statutory time. | Khurana cured the deficiency by paying the taxes after filing. | Khurana failed to pay or post bond within 30 days, failing perfection. | Appeal not perfected; chancery court lacked appellate jurisdiction. |
| Whether Akins clarifies that failure to perfect divests appellate jurisdiction, not subject matter jurisdiction. | Akins supports dismissal for failure to perfect. | Akins controls but Khurana failed to perfect under statute. | Chancery court lacked appellate jurisdiction due to failure to perfect appeal. |
Key Cases Cited
- Akins v. Miss. Dep't of Revenue, 70 So.3d 204 (Miss. 2011) (failure to pay bond or tax triggers lack of perfect appeal)
- Miss. Transp. Comm'n v. Eng'g Assoc., 39 So.3d 1 (Miss. 2010) (no appellate jurisdiction over agency decision unless statute provides)
- Akins v. Miss. Dep't. of Revenue, 70 So.3d 204 (Miss. 2011) (see above)
- Franklin v. Franklin ex rel. Phillips, 858 So.2d 110 (Miss. 2003) (statutory interpretation on mandatory terms)
- Bickham v. Dep't of Mental Health, 592 So.2d 96 (Miss. 1991) (jurisdictional concepts in administrative appeals)