Summarize the following court judgment. ivil Appeal No. 2311 of 1978. From the Judgment and Order dated 27.3.1978 of the Allahabad High Court in Second Appeal No. 130 of 1975. Awadh Behari and N.N. Sharma for the Appellants. Yogeshwar Prasad and Mrs. Rani Chhabra for the Respondent. The Judgment of the Court was delivered by K.N. SAIKIA	 J. This appeal by special leave is from the judgment and order dated 27.3.1978 of the High Court of judicature at Allahabad (Lucknow Bench)	 in second appeal No. 130 of 1975	 dismissing the appeal and upholding the decree of the plaintiff respondent 's suit. The plaintiff respondent Prem Behari Khare instituted suit No. 42 of 197 1 in the court of Civil Judge	 Mohanlal Gun j	 Lucknow praying for the reliefs	 inter alia	 that he be declared to be the sole and real owner of the suit house	 and that the defendant appellant be permanently restrained from transferring the suit house. The learned Civil Judge	 Lucknow	 by his judgment dated 133.1974 decreed the suit declaring the plaintiff to be the sole and real owner of the suit house and permanently restraining the defendant from transferring the suit house to any other person. On first appeal by the defendant appellant the learned Additional District Judge; Lucknow by his judg 627 ment dated 23.12.1974 dismissed the appeal agreeing with the findings of the trial court that it was the plaintiff re spondent who paid the consideration and purchased the suit house benami in the name of tile defendant appellant who	 therefore	 had no right to create any equitable mortgage or to transfer the suit house. The defendant appellant 's second appeal thereafter was also dismissed by the High Court of Judicature at Allahabad by the impugned judgment dated 27.3.1978. Hence this appeal by special leave. Mr. A.B. Rohtagi learned counsel for the appellant submitS	 inter alia	 that the learned courts below erred in holding that the suit house was not gifted by the plaintiff to the defendant but was held benami in her name; and that even if it was so held benami	 the subsequent legislation	 namely	 the Benami Transactions (Prohibition) Act 1988	 has put a complete bar to the plaintiff 's suit against the defendant in respect of the suit house. Mr. Yogeshwar Prasad learned counsel for the respondent refutes submitting that the issues on gift and benami have been concluded by concurrent findings of fact of the learned courts below; and that the plaintiff 's right to the benami suit house having already become final	 it will not be affected by the subsequent Act. The first question	 therefore	 is whether or not to interfere with the concurrent findings of fact of the learned courts below. It has been said in a series of deci sions that ordinarily this court in an appeal will not interfere with a finding of fact which is not shown to be perverse or based on no evidence	 (Babu vs Dy. Director	 A.I.R. 1982 S.C. 756)	 but will interfere if material cir cumstances are ignored by the High Court. Prasad vs Govin daswaray; 	 In Dhanjibhai vs State of Gujarat	 ; it was observed that where a finding of fact has been rendered by a learned Single Judge of the High Court as a court of first instance and thereaf ter affirmed in appeal by an Appellate Bench of that High Court	 this Court should be reluctant to interfere with the finding unless there is very strong reason to do so. There is no reason why this should not apply to cases where the first appellate court was the district court. It was noted in Ganga Bishan vs Jay Narayan	 A.I.R. 1986 S.C. 441 that ordinarily this Court	 under Article 136 of the Constitu tion	 would be averse to interfere with concurrent findings of fact recorded by the High Court and the Trial Court. But where there are material irregularities affecting the said findings or where the court feels that justice has failed and the findings are likely to result in unduly excessive hardship this court could not 628 decline to interfere merely on the ground that findings in question are findings on fact. So also in Uday Chand Dutt vs Saibal Sen	 A.I.R. 1988 S.C. 367 it was said that in an appeal by special leave under Article 136 of the Constitu tion of India where there are concurrent findings of the courts below this court is not called upon to reconsider the entire evidence in detail to ascertain whether the findings are justified. In Ram Singh vs Ajay Chawla	 A.I.R. 1988 S.C. 514 where the concurrent finding was that the appellants were in unauthorised occupation of premises of which the respondents were the owners this court did not interfere with the concurrent findings of fact. Mr. Rohtagi lays emphasis on the facts	 namely	 that the plaintiff Prem Behari Khare 's wife having died in 1955 leaving behind two sons aged about 2 and 3 years respective ly	 he faced great difficulties in managing the household	 looking after his sons and carrying on his duties as employ ee of the Allahabad Bank; that under these circumstances he agreed to take in the defendant Mithilesh Kumari whose relation with her husband Ram Swarup was then estranged; that the relation between the plaintiff and the defendant come to be such that she bore two children to him; that there were efforts to legalise their de facto living as man and wife by obtaining defendant 's divorce from her husband	 and in fact there was a decree for judicial separation in 1958; that the plaintiff had full confidence in	 and affec tion towards the defendant; and that in the court he could give no reason why he purchased the house in the name of the defendant. Under those circumstances	 counsel submits	 the purchase of the suit house in the name of the defendant was made for Rs.8	000 out of which Rs.2	000 contributed by the defendant	 and the learned courts below ought	 therefore	 to have held the transaction of purchase in the name of defend ant to have been a genuine gift out of love and affection and not a benami purchase in her name. Perusing the judgment of the Trial Court we find that whether the transaction was a benami or it was a genuine gift by the plaintiff to the defendant were main issues on which parties led evidence. The averment that the defendant contributed Rs.2	000 towards purchase price was disbelieved by both the courts below. The plaintiff respondent proved from the statement of his Savings Bank account of Allahabad Bank	 Exts. 6	 7 and 8	 that he withdrew Rs.8	250 on 8.11.1962 and stated in witness box that he purchased the suit house in the name of the defendant by sale deed execut ed on 8.11.1962 which was registered on 9.11.1962. The plaintiff respondent has since been staying in the suit house. As the two were living as man and wife the 629 custody of the sale deed was not very material. We thus find that the concurrent findings are based on reasonable appre ciation of evidence on record and	 therefore	 can in no way be said to be perverse or unreasonable. Counsel criticises the observation of the High Court that the relation between the two was of a rather objectionable nature. We do not think that this observation was unwarranted or it had in any way prejudiced the defendant 's case. The High Court has analysed the facts and correctly applied the tests to deter mine whether the transaction was benami or not discussing the case law. We do not find any justification in the appeal under Article 136 of the Constitution of India to interfere with the concurrent findings of fact. The next question is whether despite the decree in favour of the plaintiff respondent his suit or action will be affected by the subsequent legislation	 namely	 the Benami Transactions (Prohibition) Act	 1988 and its prede cessor Ordinance. In other words	 whether the effectuation of the decree has been barred. For this it is relevant to note that the impugned High Court judgment was dated 27.3.1978. The first appellate court 's judgment was dated 23.12.1974	 the trial court judgment dated 13.3.1974 and the suit was filed in 1971. The special leave to appeal was granted by this Court on 15.11.1978. The Benami Transactions (Prohibition of the Right to Recover Property) Ordinance	 1988	 hereinafter referred to as 'the Ordinance '	 was pro mulgated on May 19	 1988 to come into force at once. The Benami Transactions (Prohibition) Act	 1988 (Act No. 45 of 1988)	 hereinafter referred to as 'the Act '	 received the asset of the President of India on September 5	 1988. The provisions of Sections 3	 5 and 8 of the Act came into force at once on that date and the remaining provisions were to be deemed to have come into force on 19th day of May 1988. It is an Act to prohibit benami transactions and the right to recover property held benami and matters connected therewith or incidental thereto. Mr. Rohtagi submits that provisions of the Act cover past benami transactions also and that to hold so it would be permissible for this Court to refer to the 57th Report of the Law Commission of India wherein it was suggested that the legislation should not be applied to past transactions but the Parliament did not accept that suggestion	 and made the law applicable to past transactions also. Learned counsel for the respondent Submits that the provisions of the Act are prospective and not retrospective	 and as such would not affect the respondent 's established right to the benami property. He has not controverted that this Court can refer to Law Commission 's Report. 630 To decide the controversy the relevant provisions of the Act may be referred to. As defined in section 2(a) of the Act "Benami Transaction" means any transaction in which property is transferred to one person for a consideration paid or provided by another person. As defined in section 2(c) of the Act "property" means property of any kind	 whether movable or immovable	 tangible or intangible and includes any right or interest in such property. There can	 therefore	 be no doubt that the transaction by which the suit house was transferred to the defendant appellant for Rs.8	000 paid or provided by the plaintiff respondent would be a benami transaction if this law is applicable to it. There is also no doubt that the suit house being a tangible immovable would be included within this definition of 'property '. Section 3 of the Act prohibits benami transactions by pro viding: "(1) No person shall enter into any benami transaction. (2) Nothing in sub section (1) shall apply to the purchase of property by any person in the name of his wife or unmarried daughter and it shall be presumed	 unless the contrary is proved that the said property had been purchased for the benefit of the wife or the unmarried daughter. (3) Whoever enters into any benami transaction shall be punishable with imprison ment for a term which may extend to three years or with fine or with both. (4) Notwithstanding anything contained in the Code of Criminal Procedure	 1973 (2 of 1974)	 an offence under this section shall be non cognisable and bailable. " The appellant having not been wife or unmarried daughter of the respondent the exception in (2) will not be applica ble. Section 4 prohibits the right to recover property held benami by providing: "(1) No suit	 claim or action to enforce any right in resspect of any property held benami against the person in whose name the property is held or against any other person shall lie by or on behalf of a person claiming to be the real owner of such property. 631 (2) No defence based on any right in respect of any property held benami	 whether against the person m whose name the property is held or against any other person	 shall be allowed in any suit	 claim or action by or on behalf of a person claiming to be the real owner of such property. " Having upheld the finding that the suit house has been held benami by the respondent in the name of the appellant	 the question is whether to this transaction the Act shall be applicable. The Act has not been made retrospective by any specific provision. Is it permissible to refer to the Law Commission 's Report to ascertain the legislative intent behind the provision? We are of the view that where a par ticular enactment or amendment is the result of recommenda tion of the Law Commission of India	 it may be permissible to refer to the relevant report as in this case. What impor tance can be given to it will depend on the facts and cir cumstances of each case. In Santa Singh vs State of Punjab	 [1977] 1 S.C.R. 229 Fazal Ali	 J. in order to answer the question whether the non compliance with the provisions of section 235(2) of the Criminal Procedure Code	 1973 vitiated the sentence passed by the court considered it necessary to trace the historical background and social setting under which section 235(2) was inserted for the first time in the 1973 Code and referred to the research done by the Law Commission which made several recommendations in its 48th Report for revolutionary changes in the provision. The Statement of Objects and Reasons were also referred to in that context. In the instance case we find that way back in 1972 the Government of India consid ered it necessary to request the Law Commission of India to examine the problem of benami held property with a view to determining whether benami transactions should be prohibit ed. The Law Commission accordingly submitted its 57th Report on benami transactions on 7.8.1973 after studying benami system as operating in India and in England. It also exam ined implications of the provisions of the Indian Trust Act	 1882 and other statutory modifications of the Benami Law as contained in the Code of Civil Procedure	 the Transfer of Property Act	 the Indian Penal Code and the Income tax Act. It also suggested in its Report the following draft of proposed legislation: 6.33 Recommendation: In the light of the above discussion	 we recommend the enactment of a separate law containing the following legislative provisions: 632 "(1) No suit to enforce any right in respect of any property held benami against the person in whose name the	 property is held or against any other person shall be institut ed in any court by or on behalf of a person claiming to be the real owner of such proper ty. (2) In any suit	 no defence based on any right in respect of any property held benami	 whether against the person in whose name the property is held or against any other person	 shall be allowed in any court by or on behalf of a person claiming to be the real owner of such property. (3) Nothing in this section shall apply: (a) whether the person in whose name the property is held is a manager of	 or a co parcener in	 a Hindu undivided family	 and the property is held for)he benefit of the co parceners in the family	 or (b) where the person in whose name the property is held is a trustee or other person standing in a fiduciary capacity	 and the property is held for the benefit of another person for whom he is a trustee or towards whom he stands in such capacity." On 19th May 1988	 the President of India promulgated the Benami Transactions (Prohibition of the Right to Recover Property) Ordinance	 1988 (No. 2 of 1988) "to prohibit the right to recover property held benami and for matters con nected therewith and incidental thereto" based on the sug gestion of the Law Commission of India made as far back as in 1973. With this Ordinance the judicial acceptance of benami transactions was being removed with a view to help people to keep property they were holding for others. It remedied the age old doctrine of benami and made a benamidar the real owner in law	 of course with few exceptions. The Ordinance was referred by the Government on July 22	 1988 to the Law Commission of India requesting the latter to take up the question of benami transactions for detail examination and to give its considered views as early as possible so that a Bill to replace the Ordinance could be drafted on the basis of its recommendations and got passed before the close of the Monsoon Session of the Parliament. 633 The 130th Report of the Law Commission was submitted to the Government on August 14	 1988. The Benami Transactions (Prohibition) Bill	 1988	 drafted after getting the report	 was introduced in the Rajya Sabha on 31st August	 1988 and the Bill was passed. The Law Commission devoted several pages to justify retrospective legislation and its view was that the legislation replacing the Ordinance should be retroactive in operation and that no locus penitentia need be given to the person who had entered in the benami trans actions in the past. It reported at para 3.18 as follows: "3.18. Therefore	 viewed from either angle	 the Law Commission is of the firm opinion that the legislation replacing the ordinance should be retroactive in operation and that no locus penitentia need be given to the persons who had entered into benami transactions in the past. They had notice of one and a half dec ades to set their house in order. No more indulgence is called for. " However	 the court has to interpret the language used in the Act	 and when the language is clear and unambiguous it must. be given effect to. Law Commission 's Reports may be referred to as external aid to construction of the provi sions. It may be noted that the Act is a piece of prohibito ry legislation and it prohibits benami transactions subject to stated exceptions and makes such transactions punishable and also prohibits the right to defences against recovery of benami transactions as defined in section 2(a) of the Act. The Parliament has jurisdiction to pass a declaratory legis lation. As a result of the provisions of the Act all proper ties held benami at the moment of the Act coming into force may be affected irrespective of their beginning	 duration and origin. This will be so even if the legislation is not retrospective but only retroactive. The learned counsel for the respondent rightly submits that the Act contains no specific provision making its operation retrospective. The Law Commission itself observed that democratic culture abhors ex post facto legislation and that it was necessary .to curb unlawful nefarious uses of property. We read in Maxwell that it is a fundamental rule of English Law that no statute shall be construed to have retrOspective operation Unless such a construction appears very clearly at the time of the Act	 or arises by necessary and distinct implication. A retrospective operation is	 therefore	 not to be given to a statute so as to impair existing right 634 or obligation	 otherwise than as regards matter of procedure .unless that effect cannot be avoided without doing violence to the language of the enactment. Before applying a statute retrospectively the Court has to be satisfied that the statute is in fact retrospective. The presumption against retrospective operation is strong in .cases in which the statute	 if operated retrospectively	 would prejudicially affect vested rights or the illegality of the past transactions	 or impair contracts	 or impose new duty or attach new disability in respect of past transac tions or consideration already passed. However	 a statute is not properly called a retrospective statute because a part of the requisites for its action is drawn from a time an tecedent to its passing. We must look at the general scope and purview of the statute and at the remedy sought to be applied	 and consider what was the former State of Law and what the legislation contemplated. Every law that takes away or impairs rights vested agreeably to existing laws is retrospective	 and is generally unjust and may be oppres sive But laws made justly and for the benefit of individu als and the community as a whole	 as in this case	 may relate to a time antecedent to their commencement. The presumption against retrospectivity may in such cases be rebutted by necessary implications from the language em ployed in the statute. It cannot be said to be an invariable rule that a statute could not be retrospective unless so expressed in the very terms of the section which had to be construed. The question is whether on a proper construction the legislature may be said to have so expressed its inten tion. Craise on Statute Law	 7th Ed. writes that the general rule of law that statutes are not operated retrospectively may be departed from (a) by express enactment and (b) by necessary implication from the language employed	 and the author goes on to say: "If it is a necessary implication from the language employed that the legislature intend ed a particular section to have a retrospec tive operation	 the courts will give it such an operation. "Baron Parke	 said Lord Hather ley in Pardo vs Bingham, did not consider it an invariable rule that a statute could not be retrospective unless so expressed in the very terms of the section which had to be con strued, and said that the question in each case was whether the legislature had suffi ciently expressed that intention. In fact, we must look to the general scope and purview of the statute, and at the remedy sought to be applied, and consider what was the former state of the law, what it was that the legis lature contemplated.  But a statute is not to be read retrospectively except of necessity . In Main vs 635 Stark	 Lord Selborne said: "Their lordships	 of course do not say that there might not be something in the context of an Act of Parlia ment	 or to be collected from its language	 which might give towards prima facie prospec tive a larger operation	 but they ought not to receive a larger operation unless you find some reason for giving it . In all cases it is desirable to ascertain the intention of the legislature." He went on: "Words not requiring a retrospec tive operation	 so as to affect an existing statute preudicially	 ought not to be so construed"	 but in Renold vs Att. for Novo Scotia it was held that this rule did not extend to protect from the effect of a repeal a privilege which did not amount to an accrued right. " (pp. 392 393) As defined in Section 2(a) of the Act "benami transac tion" means any transaction in which property is transferred to one person for a consideration paid or provided by any other person. " A transaction must	 therefore	 be benami irrespective of its date or duration. Section 3	 subject to the exceptions	 states that no person shall enter into any benami transaction. This section obviously cannot have retrospective operation. However	 section 4 clearly provides that no suit	 claim or action to enforce any right in re spect of any property held benami against the person in whose name the property is held or against any other person shall lie	 by or on behalf of a person claiming to be real owner of such property. This naturally relates to past transactions as well. The expression "any property held benami" is not limited to any particular time	 date or duration. Once the property is found to have been held benami	 no suit	 claim or action to enforce any right in respect thereof Shall lie. Similarly	 sub section (2) of section 4 nullifies the defences based on any right in respect of any property held benami whether against the person in whose name the property is held or against any other person in any suit	 claim or action by or on behalf of a person claiming to be the real owner of such property. It means that once a property is found to have been held bena mi	 the real owner is bereft of any defence against the person in whose name the property is held or any other person. In other words in its sweep section 4 envisages past benami transactions also within its retroactivity. In this sense the Act is both a penal and a disqualifying statute. In case of a qualifying or disqualifying statute it may be necessarily retroactive. For example when a Law of Represen tation declares that all who have attained 18 years shall be eligible to vote	 those who attained 18 yearS in the past would be as much eligible as those who 636 attained that age at the moment of the law coming into force. When an Act is declaratory in nature .the presumption against retrospectivity is not applicable. Acts of this kind only declare. A statute in effect declaring the benami transactions to be unenforceable belongs to this type. The presumption against taking away vested right will not apply in this case inasmuch as under law it is the benamidar in whose name the property stands	 and law only enabled the real owner to recover the property from him which right has now been ceased by the Act. In one sense there was a right to recover or resist in the real owner against the benami dar. Ubi jus ibi remedium. Where there is a right	 there is a remedy. Where the remedy is barred	 the right is rendered unenforceable. In this sense it is a disabling statute. All the real owners are equally affected by the disability provision irrespective of the time of creation of the fight. A right is a legally protected interest. The real owner 's fight was hitherto protected and the Act has resulted in removal of that protection. When the law nullifies the defences available to the real owner in recovering the benami property from the benam idar the law must apply irrespective of the time of the benami transactions. The expression "shall lie" in section 4(1) and "shall be allowed" in section 4(2) are prospective and shall apply to present (future stages) and future suits	 claims or actions only. This leads us to the question wheth er there was a present suit between the plaintiff respondent and the defendant appellant on the date of the law coming into force. We have noted the dates of filing the suit and judgments of the courts below. On the date of the section 4 of the Act coming into force	 that is	 19th May 1988 this appeal was pending and	 of course	 is still pending. Can the suit itself be said to be pending? Lachmeshwar vs Keshwar Lal	 A.I.R. 1941 F.C. 5 is an authority for holding that the hearing of appeal under the procedural law of India is.in the nature of re hearing and therefore in moulding the relief to be granted in a case on appeal	 the appellate court is entitled to take into account even facts and events which have come into existence after the decree appealed against. Consequently	 the appellate court is competent to take into account legislative changes since the decision under appeal was given and its powers are not confined only to see whether the lower court 's decision was correct according to the law as it stood at the time when its decision was given. Once the decree of the High Court has been appealed against	 the matter became sub judice again and thereafter this court had seisin of the whole case	 though for certain purposes e.g.	 execution	 the decree was regarded as final and the courts below retained jurisdiction in that regard. This was followed 637 in Shyabuddinsab vs The Gadag Betgeri Municipal Borough	 ; where after the judgment of the High Court and after grant of special leave by this court the legislation was passed	 and it was applied by this Court. Their lordships	 referring to The King vs The General Com missioner of Income Tax	 and Mukharjee Official Receiver vs Ramratan Kaur	 [1935] L.R. 63 I.A. 47 rejected the contention that unless there are express words in the amending statute to the effect that the amendment shall apply to pending proceedings	 it cannot affect the proceedings. In Dayawati vs Inderjit	 ; it has been held that the word 'suit ' includes an appeal from the judgment in the suit. The only difference between a suit and an appeal is that an appeal only reviews and corrects and proceedings in a cause already constituted but does not create the cause. 1n Mohanlal Jain vs His Highness Maharaja Shri Man Singh	 [1962] 1 S.C.R. 702 it was observed that "A person is "sued" not only when the plaint is filed against him	 but is "sued" also when the suit remained pending against him. The word "sued" covers the entire proceeding	 in an action." In Amerjit Kaur vs Pritam Singh	 it has been held that an appeal is a reheating and in moulding relief to be granted in a case on appeal	 the appellate court is entitled to take into account even facts and events which have come into existence after the passing of the decree appealed against. For the respondent it is submitted that right of the parties to a suit would be determined on the basis of rights available to them on the date of filing of the suit. Reli ance is placed on Nand Kishore Marwah vs Samundri Devi	 ; That however was a case of eviction where the rights of the parties on the date of suit were material unlike in this case where subsequent legislation has nullified the defences of benami holders. That case is	 therefore	 distinguishable. Counsel for the respondent lastly submits that nobody should be allowed to suffer for fault of the court. As the maxim goes	 actus curiae neminem gravabit. Nobody should suffer for an act of the court. However	 the delay in dis posal of an appeal cannot be termed an action of the court. The consequence is that the plaintiff respondent 's suit or action cannot be decreed under the law; and hence the decree passed by the lower courts is annihiliated and the suit dismissed. In .the result	 this appeal is allowed in the manner indicated above. Under the peculiar facts and circumstances of the case	 we make no order as to costs. N.P.V. Appeal allowed.

The respondent filed a suit in the Court of Civil Judge	 praying that he be declared the sole and real owner of the suit house and that the appellant be permanently restrained from transferring the suit house. The trial court decreed the suit accordingly. The appellant filed an appeal before the Additional District Judge	 who dismissed the same	 agreeing with the findings of the trial court that the respondent had paid the price and purchased the house benami in the name of the appellant and therefore	 the appellant had no right to create an equitable mortgage or to transfer the suit house. The appellant 's second appeal was also dismissed by the High Court. Hence	 the appeal by special leave	 by the appellant. During the pendency of the appeal	 the 622 Benami Transactions (Prohibition) Act	 1988 came into force. It was contended on behalf of the appellant that the respondent and the appellant had been living as man and wife and out of affection for the appellant	 the respondent had purchased the suit house in the appellant 's name for Rs.8	000	 for which the appellant had contributed Rs.2	000 and	 therefore	 the courts below had erred in holding that the suit house was not gifted by the respondent to the appellant but was held benami in her name	 and that even if it was so held benami	 the subsequent legislation	 namely	 the Benami Transactions (Prohibition Act	 1988 had put a complete bar to the respondent 's suit against the appellants in respect of the suit house. On behalf of the respondent	 it was submitted that the issues on gift and benami have been concluded by concurrent findings of fact of the courts below and that the respond ent 's right to the benami suit house having already become final it would not be affected by the subsequent Act. On the questions: (a) whether the concurrent findings of fact of the courts below should be interfered with or not	 (b) whether despite the decree in favour of the respondent	 the suit or action would be affected by the subsequent legislation	 namely	 the Benami Transactions (Prohibition) Act	 1988 and its predecessor Ordinance	 (c) whether	 on a proper construction	 the legislature may be said to have expressed its intention of retrospective applicability of the legislation	 and (d) whether there was a suit present between the respondent and the appellant on the date of the law coming into force	 Allowing the appeal	 this Court	 HELD: 1.1 A retrospective operation is not to be given to a statute	 so as the impair existing right or obligation otherwise than as regards matter of procedure unless that effect cannot be avoided without doing violence to the language of the enactment. The presumption against retro spective operation is strong in cases in which the statute	 if operated retrospectively	 would prejudicially affect vested rights or the illegality of the past transactions	 or impair contracts or impose new duty or attach new disability in respect of past transactions or consideration already passed. However	 a statute is not properly called a retro spective statute because a part of the requisites for its action is drawn from a time antecedent to its passing. [633H; 634A C] 623 1.2 Every law that takes away or impairs rights vested agreeably to existing laws is retrospective	 and is general ly unjust and may be oppressive. But laws made justly and for the benefit of individuals and the community as a whole may relate to time antecedent to their commencement. The presumption against retrospectivity may in such cases be rebutted by necessary implication from the language employed in the statute. It cannot be said to be an invariable rule that a statute could not be retrospective unless so ex pressed in the very terms of the section which has to be construed. The question is whether on a proper construction	 the legislature may be said to have so expressed its inten tion. [634C E] 1.3 Before applying a statute retrospectively	 the court has to be satisfied that the statute is in fact retrospec tive. The Courts must also look at the general scope and purview of the statute and at the remedy sought to be ap plied and consider what was the former state of law and what the legislation contemplated. [634A B] Craise on Statute Law	 7th ed. referred to. 1.4 Where a particular enactment or amendment is the result of the recommendation of the Law Commission of India	 it may be permissible to refer to the relevant report. What importance can be given to it will depend on the facts and circumstances of the case. However	 the court has to inter pret the language used in the Act and when the language is clear and unambiguous	 it must be given effect to. Law Commission 's Report may be referred to as external aid to construction of the provisions. [631C; 633D] Santa Singh vs State of Punjab	 [1977] 1 S.C.R. 229referred to. In the instant case	 the Law Commission was of the view that the legislation replacing the Benanti Transactions (Prohibition of Right to Recover Property Ordinance	 1988) should be retroactive in operation and that no locus peni tentia need be given to the persons who had entered in the benami transactions in the past. [633B] 2.1 When an Act is declaratory in nature	 the presump tion against retrospectivity is not applicable. Acts of this kind only declare. A statute in effect declaring the benami transactions to be unenforceable belongs to this type. [636A B] 2.2 The Parliament has jurisdiction to pass a declaratory legisla 624 tion. As a result of the provisions of the Benami Transac tions (Prohibition) Act	 1988	 all properties held benami at the moment of the Act coming into force may be affected irrespective of their beginning	 duration and origin. This will be so even if the legislation is not retrospective	 but only retroactive. [633E F] 2.3 The expression "any property held benami" in section 4 of the Act is not limited to any particular time	 date or duration. Once the property iS found to have been held benami	 no suit	 claim or action to enforce any right in respect thereof shall lie	 and the real owner is bereft of any defence against the person in whose name the property is held or any other person. In its sweep	 section 4 envisages past benami transactions also within its retroactivity. In this sense	 the Act is both a penal and a disqualifying statute. In Case of a qualifying or disqualifying statute	 it may be necessarily retroactive. [635E H] 2.4 The presumption against taking away vested right will not apply in this case inasmuch as under law it is the benamidar in whose name the property stands	 and law only enabled the real owner to recover the property from him which right has now been ceased by the Act. In one sense there was a right to recover or resist in the real owner against the benamidar. Ubi jus ibi remedium. When there is a right	 there is a remedy. Where the remedy is barred	 the right is rendered unenforceable. In this sense it is a disabling statute. All the real owners are equally affected by the disability provision irrespective of the time of creation of the right. A right is a legally protected inter est. The real owner 's right was hitherto protected and the Act has resulted in removal of that protection. [636B C] 2.5 When the law nullifies the defences available to the real owner in recovering the benami property from the benam idar	 the law must apply irrespective of the time of the benami transactions. The expression "shall lie" in section 4(1) and "shall be allowed" in section 4(2) are prospective and shall apply to present (future stages) and future suits	 claims or actions only. [636D] 3. The hearing of appeal under the procedural law of India is in the nature of re hearing and	 therefore	 in moulding the relief to be granted in a case on appeal	 the appellate court is entitled to take into account even facts and events which have come into existence after the decree appealed against. Consequently	 the appellate court is competent to take into account legislative changes since the decision under appeal was given and its powers are not confined only to see whether the 625 lower court 's decision was correct according to the law as it stood at the time when its decision was given. [636F G] Once the decree of the High Court has been appealed against	 the matter became sub judice again and	 therefore	 the Supreme Court had seisin of the whole case	 though for certain purposes	 e.g. execution	 the decree was regarded as final and the courts below retained jurisdiction in that regard. [636G H] Lachmeshwar vs Keshwar Lal A.I.R. 1941 F.C. 5; Shyabud dinsab vs The Gadag Betgeri Municipal Borough; 	 ; The King vs The General Commissioner of income Tax	 ; Mukharjee Official Receiver vs Ramratan Kaur. [1935] L.R. 63 I.A. 47; Dayawati vs Inderjit	 ; ; Mohanlal Jain vs His Highness Maharaja Shri Man Singh	 [1962] 1 S.C.R. 702 and Amerjit Kaur vs Pritam Singh	 relied upon. Nand Kishore Marwah vs Samundri Devi	 [1987] 4 S.C.C. 382 distinguished. Ordinarily	 this Court in an appeal will not inter fere with a finding of fact which is not shown to be per verse or based on no evidence. But where there are material irregularities affecting the said finding or where the court feels that justice had failed and the finding is likely to result in unduly excessive hardship	 this Court cannot decline to interfere merely on the ground that the finding in question is finding of fact. [627E	 H; 628A] Babu vs Dy. Director	 A.I.R. 1982 S.C. 756; Prasad vs Govindaswamy; 	 ; Dhanlibhai vs State of Gujarat	 ; ; Ganga Bishan vs Jay Narayan	 AIR 1986 SC. 441; Udaychand Disst vs Saihal Sen	 A.I.R. 1988 S.C. 367 and Ram Singh vs Ajay Chawla AIR 1988 S.C. 514 relied upon. In the instant case	 the concurrent findings of the courts below are based on reasonable appreciation of evi dence on record and	 therefore	 can in no way be said to be perverse or unreasonable. The High Court has analysed the facts and correctly applied the tests to determine whether the transaction was benami or not. Therefore	 there is no justification in tile appeal under article 136 of the Constitu tion for interference with the concurrent findings of fact. [629A C] However	 in view of the pendency of the appeal before the Supreme Court	 and consequently	 the suit filed by the respondent	 on 626 the date of coming into force of section 4 of the Benami Transac tions (Prohibition) Act	 1988	 which nullified the defences available to the real owner in recovering the benami proper ty from the benamidar	 and since the law was applicable irrespective of the time of the benami transactions	 the respondent 's suit or action for recovering the suit house held benami by the appellant cannot be decreed. [636D E] No doubt	 nobody should suffer for an act of the Court	 but delay in disposal of an appeal cannot be termed an action of the court. Hence the maxim actus curiae nemenim gravabit is not applicable in this case. [637F G] The decree passed by the lower courts is	 therefore	 annihilated and the suit filed by the respondent is dis missed. [637G]