Sections 110 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
These three sections sit at the end of the offences group. Section 110 says when no offence under sections 102 to 105 is made out, section 111 lets a criminal court forfeit goods to the Government, and section 112 acquits an employed applicator of marks who meets four conditions. Together they decide what happens to the goods and to the person who merely did the work. If you face such a case, legal dispute resolution support is worth arranging early.
No offence under ss.102–105 arises where the act is permitted under the Act or under another law. A court that convicts, or acquits on certain proofs, may direct forfeiture to Government of the goods and things involved; the appeal against forfeiture on acquittal lies within thirty days where the goods exceed fifty rupees in value. A person employed to apply marks or make dies is acquitted under s.112 if all four conditions are proved.
Section 110: no offence in certain cases
The provisions of sections 102, 103, 104 and 105 are, in relation to a registered trade mark or its proprietor, "subject to the rights created or recognised by this Act". No act or omission is deemed an offence under those sections if:
| Limb | Condition |
|---|---|
| (a) | The alleged offence relates to a registered trade mark and the act or omission is permitted under this Act |
| (b) | The alleged offence relates to a registered or an unregistered trade mark and the act or omission is permitted under any other law for the time being in force |
Example. Kapoor Cycles, a registered proprietor, lets a licensee sell its goods in the manner the Act permits. A later complaint says the licensee applied the mark without authority. Where the use is one the Act permits, limb (a) says no offence under ss.102–105 is made out. The section speaks only of the offences under ss.102–105. For those offences, see sections 103–105.
Section 111: forfeiture of goods
Section 111(1) lets the court direct forfeiture to Government of all goods and things by means of, or in relation to, which the offence has been committed, or would have been committed but for the proof relied on. The court may do so where a person:
- is convicted of an offence under section 103, 104 or 105; or
- is acquitted of an offence under section 103 or 104 on proof that he acted without intent to defraud; or
- is acquitted under section 104 on proof of the matters in clause (a), (b) or (c) of that section.
Note the word "may": forfeiture is for the court to direct. The court that convicts or acquits makes the direction.
Appeals and destruction
| Sub-section | Rule |
|---|---|
| 111(2) | When forfeiture is directed on a conviction and an appeal lies against the conviction, an appeal lies against the forfeiture also |
| 111(3) | When forfeiture is directed on an acquittal and the goods or things are of value exceeding fifty rupees, an appeal against the forfeiture may be preferred within thirty days from the date of the direction, to the court to which appeals ordinarily lie from sentences of the court that directed it |
| 111(4) | When forfeiture is directed on a conviction, the court may order the forfeited articles to be destroyed or otherwise disposed of as it thinks fit |
The section does not say what the "otherwise disposed of" options are, nor does it give a procedure for release. Release of articles seized by police is addressed separately in section 115, where an interested person may apply within fifteen days of a seizure.
Section 112: exemption of certain persons employed in the ordinary course of business
A person accused of an offence under section 103 "shall be acquitted" if he proves all of the following:
| Clause | What must be proved |
|---|---|
| (a) | In the ordinary course of his business he is employed on behalf of other persons to apply trade marks or trade descriptions, or to make dies, blocks, machines, plates or other instruments for making, or being used in making, trade marks |
| (b) | In the case charged he was so employed, and was not interested in the goods or thing by way of profit or commission dependent on the sale of such goods or providing of services |
| (c) | Having taken all reasonable precautions against committing the offence, he had, at the time, no reason to suspect the genuineness of the trade mark or trade description |
| (d) | On demand made by or on behalf of the prosecutor, he gave all the information in his power about the persons on whose behalf the mark or description was applied |
These are cumulative: the word "and" joins (a) to (d). The burden is on the accused; the opening words are "proves".
Example. A printing press in a commercial lane prints cartons for a customer who supplies the artwork. The press owner is paid a flat job-work fee and has no share in the sale of the goods. He checked the customer's trade mark certificate before printing and, when the prosecutor asked, gave the customer's name and address. If those facts are proved, section 112 requires acquittal. If the press owner were paid a commission on each carton of product sold, clause (b) would not be met.
The section is confined to section 103. It does not on its terms cover sections 104 or 105, and it does not say what happens to the goods; forfeiture under section 111 is a separate step.
How the three sections fit
- Section 110 asks whether an offence exists at all.
- Section 112 asks whether a particular accused is to be acquitted.
- Section 111 asks what becomes of the goods, even where the accused is acquitted on certain proofs.
Practical points
- Keep written instructions, artwork approvals and proof of trade-mark ownership for every job where you apply someone's mark.
- Do not take a share in the sale of the goods if you want to rely on section 112.
- Respond to a prosecutor's demand for information promptly; clause (d) depends on it.
- If goods are forfeited on acquittal, note the thirty-day appeal period and the fifty-rupee value threshold.
Need help with a dispute over seized or forfeited goods?
Forfeiture, release of goods and the employed-applicator defence all turn on the facts of each case and on short time limits. Our legal dispute resolution team can look at your papers and tell you which route the sections point to.
Key takeaways
- Section 110: no offence under ss.102–105 where the act is permitted under this Act (registered marks) or any other law (registered or unregistered marks).
- Section 111: forfeiture to Government is for the court; an appeal against forfeiture on acquittal lies within thirty days where value exceeds fifty rupees.
- Section 112 applies to section 103 only and needs all four conditions to be proved.
- The burden under section 112 is on the accused.
Read next
- Sections 112A and 112B: adjudication of penalties and appeal
- Section 113: procedure where the accused pleads invalidity of registration
- Criminal offences under the Trade Marks Act: sections 103–105
- Border measures: customs seizure of counterfeit goods
Disclaimer: Based on the Trade Marks Act, 1999 as amended by the Tribunals Reforms Act, 2021 and the Jan Vishwas (Amendment of Provisions) Act, 2023, as consulted on 1 October 2026. Forms, fees and procedure are set by the Trade Marks Rules, 2017 as amended from time to time. This article is general information, not legal advice; check the official text before acting.