RATNAM, J.

1. Whether the Benami Transactions (prohibition) Act, 1988 (Act No. 45 of 1988) prohibits sham and nominal transactions also and it is not open to contend that a transaction is sham and nominal and no title passed under if, is the question that has been referred to us for decision.

2. Inasmuch as the reference has arisen in the course of the hearing of an appeal, which still awaits consideration and disposal at the hands of the learned single Judge who made the reference, we have refrained from referring to the factual background giving rise to the pending appeal with a view to enable the learned Judge to further deal with the matter in the light of the answer to the reference and on the facts as may be found on the evidence.

3. The answer to the question referred would depend upon the types of transactions comprehended within the expression “benami transactions” and the scope of the impact of the provision of the Benami Transactions (Prohibition) Act, 1988 (Act No. 45 of 1988) (hereinafter referred to as the Act) and its fore-runner the Benami Transactions (Prohibition of the Right to Recover Property) Ordinance, 1988 (Ordinance No. 2 of 1988) (hereinafter ref