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Sections 47–48 of the Geographical Indications of Goods (Registration and Protection) Act, 1999: Exemption of Employees and Procedure When Invalidity Is Pleaded

Section 47: a person accused under section 39 shall be acquitted if he proves four things (employed in the ordinary course to apply indications or make instruments; so employed in...

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GI Registration
Published
October 1, 2026
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Last updated: October 2026Verified against: Government sources

Section 47 protects a person who applies geographical indications or makes dies for others in the ordinary course of business if he meets four conditions. Section 48 lays down what a criminal court must do when the accused says the registration itself is invalid: adjourn for three months so he can apply for rectification, and then stay or proceed. Section 48 has been amended by the Tribunals Reforms Act, 2021, so the forum is now the High Court. If you face a prosecution where validity is in question, our legal dispute resolution team can plan the timeline with you.

Section 47: exemption of certain persons

Section 47 applies "where a person accused of an offence under section 39 proves" all of the following. If he does, "he shall be acquitted".

ClauseWhat must be proved
(a)That in the ordinary course of his business he is employed on behalf of other persons to apply geographical indications, or to make dies, blocks, machines, plates or other instruments for making, or being used in making, geographical indications
(b)That in the case which is the subject of the charge he was so employed, and was not interested in the goods or other thing by way of profit or commission dependent on the sale of such goods
(c)That, having taken all reasonable precautions against committing the offence charged, he had, at the time of the alleged offence, no reason to suspect the genuineness of the geographical indication
(d)That, on demand made by or on behalf of the prosecutor, he gave all the information in his power with respect to the persons on whose behalf the geographical indication was applied

The clauses are joined by "and", so all four must be proved, and the burden is on the accused. The section is aimed at printers, die-makers, packaging contractors and similar service providers. It is limited to offences under section 39; it does not mention sections 40 or 41. Section 40 has its own defences, explained in the article on section 40.

Example. Gupta Prints makes labels to order for many customers. A customer orders labels carrying an invented highland-rice indication. Gupta Prints charges a flat printing fee, has no share in the sale of the rice, asked the customer for proof of authority, and gives the prosecutor the customer's details on demand. If it proves all four points, section 47 requires acquittal. If it kept no record of who ordered the labels, clause (d) fails.

Section 48: when the accused pleads that the registration is invalid

Amendment note

The Tribunals Reforms Act, 2021 amends section 48 in two ways: "Appellate Board" (at both places) becomes "High Court", and "tribunal" becomes "Registrar or the High Court, as the case may be". Before the Tribunals Reforms Act, 2021 the section sent the accused to the Appellate Board, and sub-section (2) referred to an application pending "before the tribunal". The wording below is the current text. The High Court's role in rectification is explained in the article on section 27.

Sub-section (1): the three-step procedure

Section 48(1) applies where an offence under section 39, 40 or 41 is in relation to a registered geographical indication and the accused pleads that the registration is invalid.

StepClauseWhat the court does
1(a)If satisfied that the defence is prima facie tenable, it does not proceed with the charge but adjourns the proceeding for three months from the date on which the plea is recorded, to enable the accused to file an application before the High Court for rectification of the register on the ground that the registration is invalid
2(b)If the accused proves that he made the application within the time so limited, or within such further time as the court may for sufficient cause allow, the further proceedings in the prosecution stand stayed until the application for rectification is disposed of
3(c)If within three months, or such extended time as the court allows, the accused fails to apply to the High Court, the court proceeds with the case as if the registration were valid

Three points of detail. First, the court must be satisfied the plea is prima facie tenable before it adjourns; a bare plea is not enough. Second, the three months run from the date the plea is recorded. Third, the court may extend time, but only for sufficient cause under clause (b) or an extension mentioned in clause (c).

Sub-section (2): application already pending

Where, before the institution of the complaint, an application for rectification of the register on the ground of invalidity "has already been properly made to and is pending before the Registrar or the High Court, as the case may be", the court shall stay the prosecution pending its disposal. The court then determines the charge in conformity with the result of the application, so far as the complainant relies on the registration of his geographical indication.

So sub-section (2) is mandatory ("shall stay"), while the sub-section (1) route starts with the court's satisfaction that the plea is prima facie tenable.

Why the section exists

A criminal court is not the place to decide whether a registration should survive. That question belongs to the rectification forum. Section 48 gives the accused a window to go there and prevents the criminal case from being decided on a registration that may be removed.

What the sections do not say

  • Section 47 does not extend to section 40 or 41, and it does not define "employed".
  • Section 48 does not say how long the High Court may take; the stay lasts until disposal.
  • It does not say what the court does if the rectification succeeds beyond requiring the court to determine the charge "in conformity with the result" under sub-section (2); sub-section (1)(b) says only that proceedings "stand stayed".
  • The text prints no fee or form for the rectification application; those are left to the rules.

Practical points

  1. If you are an accused who wants to challenge validity, raise the plea early and have the application ready to file within the three months.
  2. Keep proof of filing; clause (b) says the accused "proves to the court" that he applied in time.
  3. A rights holder should check the register entry before filing a complaint; a weak registration invites delay.
  4. Service providers: keep order records and written authority from clients.

Need help in a prosecution where validity is in question?

The three-month window in section 48 is short, and a missed filing means the court treats the registration as valid. Our legal dispute resolution team can prepare the rectification application and coordinate it with the criminal case, whether you are the accused or the complainant.

Key takeaways

  • Section 47 acquits an employee who proves all four conditions; it applies to section 39 only.
  • Section 48(1): a prima facie tenable plea of invalidity leads to a three-month adjournment for the accused to apply to the High Court (amended from "Appellate Board" by the 2021 Act).
  • Filing within time stays the prosecution; failure means the court proceeds as if the registration were valid.
  • Section 48(2): if a rectification application is already pending, the court shall stay the prosecution.

Read next

Disclaimer: Based on the Geographical Indications of Goods (Registration and Protection) Act, 1999 read with 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 rules made under the Act. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Sections 47

  • 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 is protected by section 47?

A person employed in the ordinary course of business to apply indications or make dies for others, who proves the four conditions in clauses (a) to (d).

Does section 47 apply to sellers under section 40?

No. It speaks only of an accused under section 39.

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

— TaxClue Compliance Desk

Sections 47: 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.

A person employed in the ordinary course of business to apply indications or make dies for others, who proves the four conditions in clauses (a) to (d).

No. It speaks only of an accused under section 39.

To the High Court, following the Tribunals Reforms Act, 2021. Before that Act the application went to the Appellate Board.

Three months from the date on which the plea of the accused is recorded, if the court finds the plea prima facie tenable.

The court proceeds with the case as if the registration were valid, unless it allows extra time.

Under sub-section (2) the court shall stay the prosecution and decide the charge in line with the result.