STATE OF M.P. vs RAKESH KOHLI

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, as unconstitutional for violating Article 14 of the Constitution of India. The Court found that the provision created an unreasonable classification between agents based on their relationship to the executant, which was impermissible. Consequently, the Court affirmed the High Court's ruling, thereby invalidating the said clause.