Supreme Court of India

State of M.P. v. Rakesh Kohli & Anr.

Neutral citation
Reported as [2012] 6 S.C.R. 661
Bench R.M. Lodha and H.L. Gokhale JJ.
Decided 11 May 2012

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

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