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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: (i) whether the plaintiff, as assignee under the deed of assignment, had locus standi to sue before registration of its title and assignment in the Patent Office; (ii) whether a temporary injunction should be granted in a patent infringement action on the basis of prima facie validity, infringement, balance of convenience, and irreparable injury.
Issue (i): Whether the plaintiff, as assignee under the deed of assignment, had locus standi to sue before registration of its title and assignment in the Patent Office.
Analysis: The assignment deed had been executed before the suit and, when registered, operated from the date of execution. The statutory scheme under the Patents Act, 1970 made the registration effective retrospectively from execution, unlike the earlier 1911 regime. On that basis, the plaintiff acquired rights under the assignment deed and the earlier non-registration objection did not defeat its capacity to sue.
Conclusion: The plaintiff had locus standi to maintain the suit.
Issue (ii): Whether a temporary injunction should be granted in a patent infringement action on the basis of prima facie validity, infringement, balance of convenience, and irreparable injury.
Analysis: For interim protection in patent matters, the relevant considerations were a prima facie case, patent validity, infringement, balance of convenience, and irreparable injury. The patent was of some standing, had been worked, and the correspondence showed that the defendants had sought a licence and had acknowledged the invention. The materials before the Court supported a prima facie view that the patent was valid and had been infringed, that the defendants had no sufficient answer on distinction, and that denial of injunction would permit continuing violations causing harm not adequately compensated by damages.
Conclusion: Temporary injunction was warranted and the defendants were restrained from infringing the patent.
Final Conclusion: The plaintiff's interim protection was upheld, the defendants' request to vacate the injunction failed, and the suit was allowed to proceed with the restraint continuing until final decision.
Ratio Decidendi: In a patent suit, an assignee whose assignment is later registered under the Patents Act, 1970 may maintain the action with effect from the date of execution, and interim injunction may be granted where the patent appears prima facie valid and infringed and the balance of convenience and irreparable harm favour protection.