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Sections 119–121 of the Trade Marks Act, 1999: Information on Offences, Abetment and Permissible Variation

An officer of the Government who takes part in enforcing the Chapter cannot be compelled in any court to say whence he got any information about an offence. A person within India...

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Last updated: October 2026Verified against: Government sources

The last three sections of the offences chapter are short and each does one thing. Section 119 protects an enforcement officer from being compelled to reveal the source of information. Section 120 lets a person in India be tried for abetting, from India, an act done outside India that would be an offence here. Section 121 lets the Central Government tell criminal courts what variation in number, quantity, measure, gauge or weight is permissible. If you face a cross-border issue, a legal consultation is a sensible first step.

Section 119: information as to commission of offence

The text: "An officer of the Government whose duty it is to take part in the enforcement of the provisions of this Chapter shall not be compelled in any court to say whence he got any information as to the commission of any offence against this Act."

ElementText
WhoAn officer of the Government whose duty it is to take part in enforcing "this Chapter"
What is protectedWhere he got any information about the commission of an offence against the Act
WhereIn any court
RuleHe shall not be compelled to say

Three points follow from the words:

  1. The protection is for officers of the Government with an enforcement duty under the Chapter. It does not on its terms cover a private brand owner or investigator.
  2. It protects the source of the information, "whence he got" it. It does not say that the information itself cannot be used.
  3. It says "shall not be compelled", which is a protection against compulsion; the section does not stop an officer from choosing to disclose.

The section does not state a penalty or a procedure. It is an evidence rule within the offences chapter, along with section 116 on origin of imported goods; see sections 116–118.

Example. A trade mark officer receives a tip from a distributor's employee that a godown is packing counterfeit goods. When the matter reaches court, the defence asks who gave the tip. Section 119 says the officer shall not be compelled to answer.

Section 120: abetment in India of acts done out of India

The text: "If any person, being within India, abets the commission, without India, of any act which, if committed in India, would, under this Act, be an offence, he may be tried for such abetment in any place in India in which he may be found, and be punished therefor with the punishment to which he would be liable if he had himself committed in that place the act which he abetted."

ElementMeaning
PersonAny person being within India
ConductAbets the commission, without India, of an act
TestThe act, if committed in India, would be an offence under this Act
Where triedAny place in India in which he may be found
PunishmentThe punishment to which he would be liable if he had himself committed in that place the act which he abetted

So the section reaches a person in India who helps, encourages or arranges from India an act which would be an offence under the Act if it were done here, even if the act itself takes place abroad. A trial can be held wherever the person is found within India.

Example. Mishra Exports, based in Delhi, instructs a manufacturer overseas to apply a well-known Indian brand on goods made there, which would fall under the false-trade-mark offences if done in India. The act is done abroad. Mishra, being within India and having abetted it, may be tried in any place in India where he is found.

Points to note

  • The section speaks of "any act which, if committed in India, would, under this Act, be an offence". After the Jan Vishwas Act, 2023, some contraventions, such as under section 107(2), carry a penalty and not imprisonment; see sections 106–109. The text we read does not amend section 120. The offences listed in sections 103–105 remain the most direct examples.
  • The Act does not define "abets" in this section. Where the Indian Penal Code, 1860 is the source of that word, note that from 1 July 2024 it was replaced by the Bharatiya Nyaya Sanhita (BNS); we give no new section numbers, and the section does not cite the Code.
  • The section does not say who may complain or whether the Registrar's complaint or opinion is needed; for cognizance and search, see section 115.

Section 121: instructions as to permissible variation

The text: "The Central Government may, by notification in the Official Gazette, issue instructions for the limits of variation, as regards number, quantity, measure, gauge or weight which are to be recognised by criminal courts as permissible in the case of any goods."

ElementText
WhoThe Central Government
HowBy notification in the Official Gazette
WhatInstructions for the limits of variation, as regards number, quantity, measure, gauge or weight
For whomTo be recognised by criminal courts as permissible
Scope"In the case of any goods"

The section matters where a charge turns on a false trade description of number, quantity, measure, gauge or weight. A small variation within the notified limits is recognised as permissible. The section itself states no limit; any limit would be in a notification, which we have not read. If you need a particular limit, look for the Gazette notification in the official source.

Practical points

  1. Exporters and agents should not assume that acting from India for an overseas act is safe; section 120 may apply.
  2. Enforcement officers need not name a source, but brand owners should keep their own records of how they learned of a counterfeit.
  3. Packers should check whether a notification on permissible variation exists for their goods.
  4. Do not treat these sections as general immunity or general liability; each does one narrow thing.

Need help with a cross-border counterfeit issue?

If your business instructs, supplies or finances work done overseas, or you are a brand owner tracking such activity, the reach of section 120 is worth understanding before you act. Our legal consultation service can look at your arrangements and set out the options.

Key takeaways

  • Section 119: a Government officer enforcing the Chapter cannot be compelled in court to reveal the source of information.
  • Section 120: abetment from within India of an act abroad that would be an offence here can be tried anywhere in India where the person is found.
  • Section 121: the Central Government may notify limits of permissible variation in number, quantity, measure, gauge or weight.
  • None of the three states a fine, term or time limit of its own.

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 119

  • 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.

Can a court force an enforcement officer to name an informer?

Not under section 119: the officer "shall not be compelled in any court" to say whence he got the information.

Does section 119 protect private investigators?

The text protects an officer of the Government whose duty is to take part in enforcing the Chapter.

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

— TaxClue Compliance Desk

Sections 119: 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 6 questions readers ask most on this topic.

Not under section 119: the officer "shall not be compelled in any court" to say whence he got the information.

The text protects an officer of the Government whose duty is to take part in enforcing the Chapter.

Section 120 lets a person within India be tried for abetting such an act, if it would be an offence under the Act when done in India.

The punishment to which he would be liable if he had himself committed the act in the place where he is tried.

Instructions, by Gazette notification, on limits of variation in number, quantity, measure, gauge or weight that criminal courts are to recognise as permissible.

No. The section leaves them to Central Government notifications.