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KHURANA v. MISSISSIPPI DEPT. OF REVENUE

No. 2010-CA-01598-SCT.

85 So.3d 851 (2012)

Chander Paul KHURANA d/b/a VK Quick Mart and VK's Wine & Liquor v. MISSISSIPPI DEPARTMENT OF REVENUE.

Supreme Court of Mississippi.

April 12, 2012.

Attorney(s) appearing for the Case

James G. McGee, Jr. , Harris H. Barnes, III , Flowood, attorneys for appellants.

Heather S. Deaton , Jackson, Gary W. Stringer , attorneys for appellee.

Before CARLSON, P.J., LAMAR and CHANDLER, JJ.

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...

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