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Sections 112A–112B of the Trade Marks Act, 1999: Adjudication of Penalties and Appeal

The Registrar may authorise an officer referred to in section 3 to be an adjudicating officer to hold an inquiry and impose a penalty, after a reasonable opportunity of being...

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October 1, 2026
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Last updated: October 2026Verified against: Government sources

Sections 112A and 112B are new. They were inserted after section 112 by the Jan Vishwas (Amendment of Provisions) Act, 2023, and they set up who imposes a penalty under the Trade Marks Act, how an aggrieved person appeals, and what follows if the order is not complied with. Editions of the Act printed before 2023 do not contain them. The wording below is from the Jan Vishwas Act text. For a live penalty matter, legal dispute resolution advice helps with the deadlines.

Where these sections come from

Item 30 of the Jan Vishwas Act, 2023, which deals with the Trade Marks Act, 1999, says in clause (D): "After section 112, the following section shall be inserted", and then sets out sections 112A and 112B. The same item substitutes the penalty in section 107(2) and omits sections 106, 108 and 109. The entry in the Jan Vishwas Act does not itself print a commencement date; section 1(2) of that Act leaves it to a Central Government notification, which may fix different dates for different enactments, so check the notification for when these changes took effect.

Section 112A: adjudicating officer

Section 112A, headed "Adjudication of penalties", reads: "The Registrar may, by an order, authorise an officer referred to in section 3, to be adjudicating officer for holding an inquiry and imposing penalty under the provisions of this Act, in the manner as may be prescribed, after giving a reasonable opportunity of being heard."

ElementWhat the text says
Who appointsThe Registrar, by an order
Who can be appointedAn officer referred to in section 3
RoleAdjudicating officer, to hold an inquiry and impose penalty
Scope"Under the provisions of this Act"
Manner"As may be prescribed"
SafeguardA reasonable opportunity of being heard

Two points follow from the words. First, the power is "may": the section does not oblige the Registrar to authorise any particular officer. Second, the manner of holding the inquiry and imposing the penalty is left to rules. The Jan Vishwas Act adds a rule-making head to section 157(2), clause (xxxiiia): "the manner of holding inquiry and imposing penalty under section 112A". The rules themselves are not in the text we read, so we do not describe them.

The penalty provision that now sits in the Act is section 107(2). Section 112A speaks of penalties generally "under the provisions of this Act", and does not itself list them.

Section 112B: appeal

Who may appeal and when

Section 112B(1): "Whoever aggrieved by an order of the adjudicating officer under section 112A may prefer an appeal to the appellate authority, who shall be an officer at least one rank above the adjudicating officer, within a period of sixty days from the date of receipt of the order, as the Central Government may by notification authorise in this behalf."

So the appellate authority is an officer authorised by Central Government notification, of rank at least one above the adjudicating officer. The time is sixty days from the date of receipt of the order, not from its date.

The rest of the section

Sub-sectionRule
(2)Every appeal is to be preferred in such form and manner as may be prescribed. Section 157(2)(xxxiiib), inserted by the same Act, covers "the form and manner of preferring appeal under sub-section (2) of section 112B"
(3)An appeal may be admitted after sixty days if the appellant satisfies the appellate authority that he had sufficient cause for not preferring it within that period
(4)No appeal is disposed of unless the appellant has been given a reasonable opportunity of being heard
(5)The appellate authority shall dispose of the appeal within sixty days from the date of filing
(6)Failure to comply with the adjudicating officer's order or the appellate authority's order within ninety days of such order: in addition to the penalty, fine of one lakh rupees or imprisonment up to one year, or both

Sub-section (6) opens with "Notwithstanding anything contained in this Act". It adds a separate consequence for non-compliance. It does not say who prosecutes or in which court the fine or imprisonment is imposed, and we do not supply those details.

Example. An adjudicating officer imposes a penalty on Arora Traders on 3 March; the order reaches Arora on 10 March. Arora's sixty days run from 10 March, the date of receipt. If Arora files late and shows sufficient cause under sub-section (3), the appellate authority may still admit the appeal. If Arora neither appeals nor complies, and ninety days from the order pass, sub-section (6) applies in addition to the penalty. The sub-section counts the ninety days from "such order", so the safe course is to take advice on the dates early.

What the sections do not say

  • No fee for an appeal is stated; the text refers to rules.
  • The appellate authority is not named; it is whoever the Central Government authorises by notification.
  • The text does not say whether the appellate authority's order can be challenged further.
  • It does not say that every penalty under the Act goes to adjudication; it speaks of the Registrar authorising an officer.

Practical points

  1. Diary the sixty-day appeal date from receipt, and the ninety-day compliance date from the order.
  2. Ask for the prescribed form and manner before filing; the Act leaves both to rules.
  3. If you are late, record the reasons for "sufficient cause" at once.
  4. Insist on being heard at both stages; both sections make it a condition.

Need help with a penalty order or appeal?

A penalty order, an appeal window and a ninety-day compliance clock can overlap, and the rules that fill in the form and manner sit outside the Act. Our legal dispute resolution team can read the order with you and plan the response before the periods run out.

Key takeaways

  • Sections 112A and 112B were inserted after section 112 by the Jan Vishwas Act, 2023.
  • The Registrar may authorise an officer referred to in section 3 as adjudicating officer; a hearing is required.
  • Appeal lies within sixty days of receipt, to an officer at least one rank above, authorised by notification.
  • Late appeals may be admitted for sufficient cause; the appeal is to be disposed of within sixty days of filing.
  • Non-compliance within ninety days of the order adds fine of one lakh rupees or imprisonment up to one year, or both.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Sections 112A

  • 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.

Who decides penalties under the Trade Marks Act now?

An adjudicating officer, being an officer referred to in section 3 authorised by the Registrar by order under section 112A.

What is the time limit for appeal under section 112B?

Sixty days from the date of receipt of the order, extendable if sufficient cause is shown.

Keep the acknowledgement. A filing you cannot prove is a filing you may have to defend.

— TaxClue Compliance Desk

Sections 112A: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay 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 6 questions readers ask most on this topic.

An adjudicating officer, being an officer referred to in section 3 authorised by the Registrar by order under section 112A.

Sixty days from the date of receipt of the order, extendable if sufficient cause is shown.

The appellate authority, an officer at least one rank above the adjudicating officer, as the Central Government authorises by notification.

Sixty days from the date of filing.

Under section 112B(6), failure to comply within ninety days of the order attracts, in addition to the penalty, fine of one lakh rupees or imprisonment up to one year, or both.

The Act says it is to be prescribed. The text does not give the form or a fee.