JUDGMENT :

VIKRAM NATH, J.

1. Two caveats before we commence to discuss the issues raised and their adjudication.

2. The present issue that has been raised before us has given us the opportunity of scanning the anatomy of a provision with the lens of pragmatism and has further enabled us to examine how law responds to the needs of the society and how law has been proactive in embracing advancement in technology. The nature of law is dynamic, responding to the ripples of societal change and law cannot under any circumstances, be anachronistic. At this juncture, we would like to quote the famous words of the Greek Philosopher, “Heraclitus”, who had said that “The only constant in life is Change”. And the same applies to law, as well, upon which rests the burden of maintaining order in society and it is this ever changing and vibrant nature of law that preserves the basic fabric of the society. There are many instances in the legal arena, where due to certain societal changes, law has had to respond by evolving effectively.

3. The law relating to stamp duty for the state of Gujarat ha