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Rules 107D–107L of the Patents Rules, 2003: appeal, service, extension of time and orders

An appeal against an adjudicating officer's order is filed in Form 32 through electronic means within sixty days from the date of the order. The appellate authority may take a...

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Last updated: October 2026Verified against: Government sources

After the adjudicating officer decides a penalty case under Chapter XIVA, the person aggrieved can appeal. Rule 107D sets the appeal in Form 32 within sixty days; rules 107H, 107I and 107L deal with electronic service, extension of time, and how orders are signed, published and how penalty money is credited.

The rules in context

These rules belong to Chapter XIVA, inserted by the Patents (Second Amendment) Rules, 2024 (G.S.R. 215(E), 16 March 2024). Section 124B of the Patents Act, 1970 provides the appeal; see Sections 124A-124B of the Patents Act, 1970. The complaint and inquiry stage is in our article on Rules 107A-107C. For help with a penalty order or an appeal, see our legal dispute resolution service.

There is no rule 107E, 107F, 107G, 107J or 107K. The notified text jumps from 107D to 107H, then 107I, then 107L. We have not supplied the missing numbers. One consequence: the Second Schedule entry for Form 32 says "rule 107F", but no such rule exists in the text; the appeal is provided by rule 107D(1), and Form 32 itself says "".

Rule 107D: the appeal

Sub-rule (1). Any person aggrieved by an order of the adjudicating officer under this rule may prefer an appeal in Form 32 through electronic means to the appellate authority, within sixty days from the date of the order. The sentence as printed repeats the phrases "to the appellate authority" and "within sixty days from the date of the order"; the repetition is a drafting slip and does not change the sense.

Proviso. The appellate authority may entertain an appeal after the sixty days if he is satisfied that he has sufficient cause for not filing the appeal within that period. The proviso sets no outer limit.

Sub-rule (2). On receipt of the appeal, the appellate authority issues a notice requiring the Respondent to file his reply within the period specified in the notice. The rule does not fix that period.

Sub-rule (3). After giving the parties a reasonable opportunity of being heard, the appellate authority passes a reasoned order, including an order for adjournment, and completes the proceedings ordinarily within six months from the receipt of the appeal. The word "ordinarily" means six months is the usual target, not an absolute bar.

Form 32: what it asks for

Form 32 is titled "Appeal against an order passed by the Adjudicating Officer" and is addressed to "The Appellate Authority, at ......". It has:

  1. particulars of the Appellant (mandatory): name, address for service, contact number, email for service;
  2. particulars of the order appealed against: case number, date of order, and evidence in support of the statement;
  3. a declaration that the facts stated are correct according to the appellant's knowledge, information and belief;
  4. signature and the name of the natural person who signed.

The form has no field for grounds of appeal. Neither the rule nor the form mentions a fee, and the 2024 First Schedule table has no entry for a complaint or an appeal under Chapter XIVA; check the current position before filing.

Rule 107H: serving upon parties

Sub-rule (1): all communications under the Chapter are transmitted through electronic means only. Sub-rule (2): in proving such transmission, it is sufficient to show that the communication was properly addressed and transmitted through electronic means.

The practical meaning is that the email address given for service in Form 31 or Form 32 matters. A party who does not check that mailbox may miss a notice, and proof of correct addressing and transmission is all the other side needs to show.

Rule 107I: extension of time

The adjudicating officer or the appellate authority may, for reasons to be recorded in writing, where there is a reasonable cause for the delay or failure to act, extend any period specified in this Chapter for such period as he thinks fit.

Compare this with the proviso to rule 107D(1): that proviso lets the appellate authority entertain a late appeal on "sufficient cause", while rule 107I covers any period in the Chapter on "reasonable cause". Both need the authority to be satisfied; rule 107I additionally needs the reasons to be written down.

Rule 107L: order and penalties

Sub-rule (1). Every order under the Chapter must be:

  • dated;
  • digitally signed;
  • communicated to all the parties; and
  • uploaded on the official website of the adjudicating officer or the appellate authority, as the case may be.

Sub-rule (2). All sums realized by way of penalties under the Chapter are credited to the Consolidated Fund of India.

Timeline at a glance

StagePeriod in the ruleSource
Adjudicating officer completes proceedingThree months from the notice to the opposite partyRule 107C(12)
Appeal in Form 32Sixty days from the date of the orderRule 107D(1)
Late appealSufficient cause; no outer limit statedProviso to rule 107D(1)
Respondent's replyAs specified in the appellate authority's noticeRule 107D(2)
Appellate orderOrdinarily within six months of receipt of the appealRule 107D(3)
Any period in the ChapterMay be extended for reasons recorded in writingRule 107I

Practical example

Greenleaf Agri Pvt Ltd is penalised by an adjudicating officer on 3 March. The order is dated and signed, emailed to the company's address for service and uploaded on the officer's website. The company's director, Ms Divya Menon, decides to appeal. The company files Form 32 electronically within sixty days of 3 March. The appellate authority sends a notice to the complainant, who files a reply within the time set. After a hearing, the authority passes a reasoned order, aiming to finish within six months of receiving the appeal. If the company had been late by a few days because the order email had gone to a wrong mailbox, it would have had to show sufficient cause under the proviso; the rule's emphasis on proper addressing under rule 107H would work against any claim that notice was not received.

Need help with an appeal or a late filing?

Deadlines in this Chapter run from the date of the order, and service is electronic only. Our legal dispute resolution team can help you prepare Form 32, gather the order and supporting papers, and plan the hearing.

Key takeaways

  • Appeal lies in Form 32, electronically, within sixty days from the date of the order (rule 107D(1)).
  • A late appeal can be entertained on sufficient cause.
  • The appellate authority hears the parties and passes a reasoned order, ordinarily within six months.
  • All communications in the Chapter go by electronic means only; proof of proper addressing and transmission is enough.
  • Time limits in the Chapter can be extended for reasons recorded in writing.
  • Orders are dated, digitally signed, communicated and uploaded; penalties go to the Consolidated Fund of India.
  • There are no rules 107E, 107F, 107G, 107J or 107K.
  • The text is the Rules as amended up to the Patents (Second Amendment) Rules, 2024; later amendments should be checked.

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Disclaimer: Based on the Patents Rules, 2003 as consolidated up to 21 September 2021 and as amended by the Patents (Amendment) Rules, 2024 and the Patents (Second Amendment) Rules, 2024, as consulted on 2 October 2026. Later amendment rules, forms and fees should be checked in their current form. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rules 107D

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is the time limit for appealing an adjudicating officer's order?

Sixty days from the date of the order (rule 107D(1)).

Can an appeal be filed after sixty days?

Yes, if the appellate authority is satisfied that there was sufficient cause for not filing within the period (proviso to rule 107D(1)).

Do not copy last year's filing without checking whether last year's law still applies.

— TaxClue Compliance Desk

Rules 107D: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 7 questions readers ask most on this topic.

Sixty days from the date of the order (rule 107D(1)).

Yes, if the appellate authority is satisfied that there was sufficient cause for not filing within the period (proviso to rule 107D(1)).

Form 32, filed through electronic means.

Through electronic means only. It is enough to show that the communication was properly addressed and transmitted (rule 107H).

The rule says ordinarily within six months from receipt of the appeal (rule 107D(3)).

All sums realized by way of penalties under the Chapter are credited to the Consolidated Fund of India (rule 107L(2)).

The Second Schedule entry for Form 32 cites "rule 107F", but the notified Chapter has no such rule; the appeal is in rule 107D.