State Of M.P vs Rakesh Kohli & Anr

The Supreme Court upheld the Madhya Pradesh High Court's decision declaring Clause (d), Article 45 of Schedule 1-A of the Indian Stamp Act, 1899, unconstitutional for violating Article 14 of the Constitution of India. The Court found that the distinction made between blood relations and outsiders in the imposition of stamp duty was unreasonable and arbitrary. Consequently, the Court affirmed the High Court's ruling, reinforcing the principle of equality before the law.