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Rules 74–76 and 74A of the Protection of Plant Varieties and Farmers' Rights Rules, 2003: the Chairperson's financial powers, the annual statement of accounts, authorising an agent or licensee to sue, and certified copies and inspection

The Chairperson exercises the financial and administrative powers of a Head of Department under the General Financial Rules, and may delegate them to a member or officer not below...

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October 3, 2026
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Last updated: October 2026Verified against: Government sources

These four rules deal with the housekeeping that sits behind the Act. Rule 74 gives the Chairperson the powers of a Head of Department, rule 74A prescribes the form of the Authority's annual statement of accounts, rule 75 lets a breeder authorise a registered agent or licensee to sue, and rule 76 governs certified copies of Register entries and inspection.

Rules as amended up to G.S.R. 803(E) dated 16 November 2021. Later notifications should be checked on plantauthority.gov.in.

Rule 74: financial and administrative powers of the Chairperson

Rule 74 carries out section 63 of the Act, which says the Chairperson exercises such financial and administrative powers as are prescribed, with a proviso allowing delegation. See sections 60 to 63.

  • 74(1): "The Chairperson shall exercise such financial and administrative powers over the functions of the Authority as are exercisable by a Head of Department under the General Financial Rules in accordance with the accounts and financial rules of the Government of India."
  • 74(2): "The Chairperson may delegate such financial and administrative powers in writing, as he may deem fit, to a member or any subordinate officer of the Authority not below the rank of a Registrar or equivalent", on the condition that the member or officer exercises the delegated powers "under the direction, control and supervision of the Chairperson".

The Rules print no monetary limit. The powers are those of a Head of Department under the General Financial Rules, which are Central Government rules outside this cluster; check their current text if a particular limit matters. Delegation must be in writing and to a person of Registrar rank or above.

Registration holders who deal with the Authority's office often find a single point of contact helpful; our IP portfolio management team can act in that role.

Rule 74A: the form of the annual statement of accounts

Rule 74A was inserted after rule 74 by G.S.R. 902(E) of 17 December 2012, made under section 96(2)(lxii) read with section 62(1) of the Act, in consultation with the Comptroller and Auditor-General of India. It deals with the form of the annual statement of accounts that the Authority prepares under section 62(1). The words of the inserted rule are not legible in the copy of the notification available, so nothing is quoted here; check the Gazette or plantauthority.gov.in for the prescribed form.

Section 62(1) requires the Authority to prepare a budget, maintain accounts and records, including those of the Gene Fund, and prepare an annual statement of accounts in the form prescribed by the Central Government in consultation with the Comptroller and Auditor-General. Audit and laying before Parliament follow under section 62(2) to (4).

Rule 75: authorising an agent or licensee to sue

Rule 75 carries out section 81. Under section 81, a registered agent or registered licensee may institute appropriate proceedings in court on behalf of the breeder if authorised "in the prescribed manner by such breeder". See sections 81 to 84.

Sub-ruleRule
75(1)A breeder of a variety or its propagating material, or an essentially derived variety or its propagating material, registered under the Act, "may make an application under section 81, in Form PV-32 of the First Schedule, for authorizing the registered agent or registered licensee or his assignee to institute appropriate proceedings in any court of law on his behalf"
75(2)Where authorisation has been made, service on the agent of any document relating to a proceeding or matter under the Act or the Rules is presumed to be service on the person authorising; communications may be addressed to the agent; and appearances before the Authority may be made by or through the agent
75(3)Despite 75(1) and (2), the Authority may, if it considers necessary, require the signature or presence of an applicant, opponent or party

Form PV-32 names the plant variety, crop, registration number and publication date; authorises a named registered agent or licensee to act in "the particular matter or proceeding" stated; asks that notices go to the agent or licensee; and revokes earlier authorisations for the same matter. It is addressed to the Registrar. The Second Schedule prints no fee for Form PV-32.

This authority is separate from the licensee's own right under section 28(6) to sue in its own name if the breeder neglects to act within three months; see section 28(4) to (11).

Rule 76: certified copies and inspection

Rule 76's heading was substituted in 2015 by G.S.R. 494(E): "Manner of issuing certified copy under section 83 and fee payable for obtaining a certified copy for inspection under section 84". The text of the rule reads:

"Any interested person may, under section 84, make an application in Form PV-33 of the First Schedule, along with fee specified in the Second Schedule, to the Authority or Registrar for obtaining certified copies of any entry in the Register, certificates or extracts of plant variety application or other records maintained by the Authority and any document required in any proceedings under this Act and pending before such Authority or Registrar; and he may make a request in similar manner and for similar purpose to inspect such entry or document."

RequestFormFee (Second Schedule, 2015)
Inspection of an entry in the Plant Varieties Register under section 84PV33Entry 32: Rs.1000/- (per entry)
Certified copies under section 84PV33Entry 33: Rs.500/- per page

Form PV-33 asks for a certified copy of stated entries or documents, or inspection, and requires the purpose to be stated. Under section 82, a certified copy sealed by the Authority or Registrar is admitted in evidence without further proof, and under section 83 the Authority and Registrar are not compellable to produce the Register where a certified copy can prove the content. A farmer, group of farmers or village community is not liable to pay these fees (section 44 and its Explanation).

An invented example: a seed company's licensee wants to sue a counterfeiter. The company files Form PV-32 authorising the licensee for that matter. To prove the registration in court, the licensee files Form PV-33 with the entry 33 fee for a certified copy of the Register entry, which is admitted without further proof.

If you handle a portfolio of registrations and enforcement, our IP portfolio management team can keep certified copies and authorisations ready.

Need help with authorisations and certified copies?

Enforcement often begins with the right authorisation and a certified copy of the Register entry. Our IP portfolio management team can prepare Forms PV-32 and PV-33 and keep your records in order.

Key takeaways

  • The Chairperson has the financial and administrative powers of a Head of Department under the General Financial Rules; delegation is in writing to Registrar rank or above (rule 74).
  • Rule 74A deals with the form of the annual statement of accounts; the inserted words are illegible in the available copy.
  • A breeder authorises an agent or licensee to sue on Form PV-32 (rule 75); service on the agent is presumed service on the breeder.
  • Certified copies and inspection are on Form PV-33 with Second Schedule fees: entry 33 Rs.500/- per page; entry 32 Rs.1000/- per entry.
  • Farmers, groups and village communities pay no fees (section 44).

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Disclaimer: Based on the Protection of Plant Varieties and Farmers' Rights Act, 2001 as amended up to the Tribunals Reforms Act, 2021, the PPV&FR Rules, 2003 as amended up to G.S.R. 803(E) of 16 November 2021, and the regulations, rules and scheme named in the article, as published by the PPV&FR Authority and consulted on 3 October 2026. Later notifications should be checked on plantauthority.gov.in. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rules 74

  • 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 financial powers does the Chairperson have?

Those of a Head of Department under the General Financial Rules (rule 74(1)).

Can the Chairperson delegate?

Yes, in writing, to a member or officer not below the rank of a Registrar or equivalent (rule 74(2)).

Know which registrations your business actually needs — both too few and too many cost money.

— TaxClue Compliance Desk

Rules 74: 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.

Those of a Head of Department under the General Financial Rules (rule 74(1)).

Yes, in writing, to a member or officer not below the rank of a Registrar or equivalent (rule 74(2)).

A rule inserted in 2012 on the form of the annual statement of accounts.

Form PV-32 (rule 75(1)).

Yes, it is presumed to be service on the person who authorised the agent (rule 75(2)).

Apply on Form PV-33 with the Second Schedule fee (rule 76).

Entry 33: Rs.500/- per page; entry 32: Rs.1000/- per entry.