Next due
20 OCTGSTR-3B · Summary return · Sep 2026in 4 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 5 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 14 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 22 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 26 days 15 NOVPF & ESI · Contributions · Oct 2026in 30 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 36 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 44 days
All due dates

Sections 72–77 of the Semiconductor Integrated Circuits Layout-Design Act, 2000: the Registrar's civil-court powers, costs and review, the right to be heard, evidence by affidavit, death of a party, extension of time and abandonment

In proceedings before him the Registrar has a civil court's powers (evidence, oaths, witnesses, documents, commissions), may award costs subject to the Rules, and may review his...

Published
Updated
Reading time
8 min
Views
9
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
  • In-Depth Guide
Topic
IP — Other
Published
October 3, 2026
Last updated
Oct 3, 2026
Reading time
8 min
0:00
Last updated: October 2026Verified against: Government sources

Sections 72 to 77 are the Registrar's procedural toolkit. He has the powers of a civil court to take evidence and compel documents, can award costs and review his own decisions, must offer a hearing before acting adversely under a discretionary power, takes evidence by affidavit, handles the death of a party, may extend time and may treat a defaulting application as abandoned.

This article reflects the Act as amended up to 3 October 2026 (the Act has not been amended since it was enacted in 2000). Check sicldr.gov.in for later notifications. Sections 72 to 77 have been in force since 1 May 2011. If you are dealing with a pending application, a legal consultation can help sort out which of these powers matter on your file.

Section 72: powers of the Registrar

In all proceedings before the Registrar:

ClausePower
72(a)All the powers of a civil court for receiving evidence, administering oaths, enforcing attendance of witnesses, compelling discovery and production of documents and issuing commissions for the examination of witnesses
72(b)Subject to any rules under section 96, to make orders as to costs he considers reasonable; any such order "shall be executable as decree to a civil court"
72(c)On an application in the prescribed manner, to review his own decision

The Rules deal with each. Rule 83 allows costs "not exceeding the amount admissible thereof under Schedule I". Rule 84 sets the review route: Form LD-24 with the prescribed fee, within one month of the decision or such further period, not exceeding one month, as the Registrar allows on request, with a statement of grounds, in triplicate where another person is concerned; the Registrar hears the parties and may reject or grant the application, with or without conditions. See Rules 81 to 85.

Section 73: a hearing before an adverse exercise of discretion

"Subject to the provisions of section 76, the Registrar shall not exercise any discretionary or other power vested in him by this Act or the rules made thereunder adversely to a person applying for the exercise of the power without (if so required by that person within the prescribed time) giving to the person an opportunity of being heard."

Two points. The hearing is available on request within the prescribed time, and the opening words exclude section 76 (extension of time), where no hearing is required. Rule 76 sets the time: one month from the date of a notice the Registrar gives before determining the matter, and, if a hearing is requested, ten days' notice of the date. Rule 77 requires the decision to be notified to the person affected. These and other miscellaneous rules are in Rules 75 to 80.

Section 74: evidence by affidavit

"In any proceeding under this Act before the Registrar, evidence shall be given by affidavit." The proviso lets the Registrar "if he thinks fit, take oral evidence in lieu of, or in addition to, such evidence by affidavit". The default is paper; oral evidence is at his discretion. Rule 85 lays down the form of affidavits and who may attest them in India and abroad.

Section 75: death of a party

If a party to a proceeding under the Act (other than a proceeding before the Appellate Board or a court) dies during it, the Registrar may, on request and on proof to his satisfaction of the transmission of the interest, substitute the successor in interest. Alternatively, if he thinks the deceased's interest is sufficiently represented by the surviving parties, he may allow the proceeding to continue without substitution. This matters for a sole inventor-owner whose application or opposition is pending.

Section 76: extension of time

  1. 76(1). If the Registrar is satisfied, on an application in the prescribed manner with the prescribed fee, "that there is sufficient cause for extending the time for doing any act (not being a time expressly provided in the Act), whether the time so specified has expired or not", he may extend the time, subject to conditions he thinks fit, and inform the parties.
  2. 76(2). The Registrar need not hear the parties before disposing of the application, and "no appeal shall lie from any order of the Registrar under this section".

The bracket "not being a time expressly provided in the Act" is the key. Periods printed in the Act, such as the three months for opposition, the two months for a counter-statement or the six months for assignment directions, are not extendable under section 76. Some have their own extension (for example, up to one month in the aggregate for opposition under section 11(1)). Rule 75 prescribes Form LD-23 for extension applications, not covered by the Act or by a time for which the Rules provide an extension. The process is not an appeal route, so an extension refused is final on the text.

Section 77: abandonment

"Where, in the opinion of the Registrar, an applicant is in default in the prosecution of an application filed under this Act, the Registrar may, by notice require the applicant to remedy the default within a time specified and after giving him, if so desired, an opportunity of being heard, treat the application as abandoned, unless the default is remedied within the time specified in the notice."

StepContent
OpinionThe Registrar forms the opinion that the applicant is in default in prosecuting the application
NoticeHe requires the default to be remedied within a specified time
HearingIf the applicant desires one, an opportunity to be heard
ResultThe application is treated as abandoned unless the default is remedied in time

This is a general power. Section 13(3) is a specific one for applications not completed within twelve months by the applicant's default; see sections 13 to 15.

A worked example

A start-up's application is stalled because it has not filed a requested document. The Registrar sends a notice under section 77 requiring the default to be remedied in a stated time. The start-up asks for more time. Because the time in the notice is not a time expressly provided in the Act, section 76 allows an application with the prescribed fee on Form LD-23; if the Registrar refuses, there is no appeal. If the Registrar proposes to act adversely under a discretionary power, the start-up can ask for a hearing under section 73 within the prescribed time, and, after a decision, seek review under section 72(c) within the Rules' period.

Need help with a pending application?

If your application, opposition or review is at a delicate procedural stage, our legal consultation team can explain which of these powers and periods apply to your file.

Key takeaways

  • The Registrar has a civil court's powers of evidence, oaths, witnesses, documents and commissions.
  • He may award costs and review his own decision on a prescribed application (Rule 84: Form LD-24, one month).
  • A hearing is offered before adverse exercise of discretion if requested within the prescribed time.
  • Evidence is by affidavit, with oral evidence at his discretion.
  • Extensions under section 76 are for times not expressly provided in the Act, and no appeal lies from the order.
  • A defaulting application may be treated as abandoned after notice.

Read next

Disclaimer: Based on the Semiconductor Integrated Circuits Layout-Design Act, 2000 (never amended; commencement as notified in 2004, 2011 and 2014) and the Semiconductor Integrated Circuits Layout-Design Rules, 2001 as amended by G.S.R. 689(E) of 14 September 2012, as consulted on 3 October 2026. Check sicldr.gov.in for later notifications and current forms and fees. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Sections 72

  • 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 the Registrar review his own decision?

Yes, under section 72(c) on an application in the prescribed manner; Rule 84 prescribes Form LD-24 and the time.

Will I get a hearing before an adverse decision?

Yes, if you ask within the prescribed time (section 73); Rule 76 sets one month from the Registrar's notice.

One person should own every deadline. A deadline that belongs to everyone belongs to no one.

— TaxClue Compliance Desk

Sections 72: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Yes, under section 72(c) on an application in the prescribed manner; Rule 84 prescribes Form LD-24 and the time.

Yes, if you ask within the prescribed time (section 73); Rule 76 sets one month from the Registrar's notice.

By affidavit, though the Registrar may take oral evidence in addition or instead.

Section 76 covers times not expressly provided in the Act. Some fixed periods have their own limited extension.

No. Section 76(2) says no appeal lies from any order under that section.

The Registrar may substitute the successor in interest or let the proceeding continue without substitution.