Clause (d), Article 45 of Schedule 1-A of the Indian Stamp Act, 1899 (for
short, ‘1899 Act’) which was brought in by the Indian Stamp (Madhya Pradesh
Amendment) Act, 2002 (for short, ‘M.P. 2002 Act’) held valid by Supreme Court.
It relates to the
stamp duty chargeable while executing power of attorney in favour of kith & kin.
