Supreme Court of India
State of M.P. v. Rakesh Kohli & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
10 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that it does not lay down a different proposition.
Judgment, page 18
From the headnote
Stamp Act, 1899 - Article 45(d) of Schedule 1- [as introduced by Stamp (Madhya Pradesh Amendment) Act, 2002] - Constitutional validity of - Test of classification - Power of Attorney to sell/transfer immovable properly situated in the State of Madhya Pradesh - Article 45(d) prescribing stamp duty on market value of property when power of attorney given without consideration to a person other than the kith and kin - Distinction carved out in Article 45(d) between an agent who was a blood relation and who was an outsider - Challenge to - High Court held Article 45(d) as violative of Article 14
Authorities it was built on
- 1981 R.K. Garg Etc. Etc. v. Union of India & Ors. Etc.
- 2010 Union of India v. R. Gandhi, President, Madras Bar Association
- 1996 State of Andhra Pradesh and Ors. Etc. v. Mc. Dowell & Co. and Ors. Etc.
- 2008 Government of Andhra Pradesh & Ors. v. Smt. P. Laxmi Devi
- 2011 Suraj Lamp & Industries Pvt. Ltd. v. State of Haryana & Anr.
- 1994 State of Tamil Nadu and Ors. v. Ananthi Ammal and Ors.
- 1979 Ganga Sugar Co. Ltd., Etc. v. State of U.P. & Others Etc.
- 1999 Veena Hasmukh Jain and Anr. v. State of Maharashtra and Ors.
- 2003 State of West Bengal and Anr. v. E.I.T.A. India Ltd. and Ors.
- 2008 Karnataka Bank Ltd. v. State of A.P. & Ors.
- 1978 Rt. Rev. Magr. Mark Netto v. Govt. of Kerala & Ors.
- 1962 M/s. Steelworth Ltd. v. State of Assam
- 1999 Ramesh Chand Bansal and Anr. v. District Magistrate/collector Ghaziabad and Ors.
- 2000 Hanuman Vitamin Foods Pvt. Ltd. and Ors. v. The State of Maharashtra and Anr.
Where later benches applied it
- 2023 Union of India and Ors. v. Cosmo Films Limited
- 2020 Union of India & Ors. v. Exide Industries Limited & Anr.
- 2014 The Security Association of India & Anr. v. Union of India & Ors.
- 2023 M/s Modi Naturals Ltd. v. The Commissioner of Commercial Tax Up
- 2021 Madras Bar Association v. Union of India and Anr.
- 2018 Justice K. S. Puttaswamy (retd.) v. Union of India & Ors.
- 2017 The State of Karnataka v. M/s. M. K. Agro Tech. Pvt. Ltd.
- 2017 Shayara Bano v. Union of India and Others
- 2017 Binoy Viswam v. Union of India & Ors.
- 2014 Dr. Subramanian Swamy v. Director, Centeral Bureau of Investigation & Anr.
Of those, 3 relied on · 7 referred to
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