Section 138 Trade Marks Act 1999 read with Section 134 deals with JURISDICTIONAL PREREQUISITES for trade mark infringement proceedings. Section 134(2) is unique in that it:

1. Section 134(2) Trade Marks Act 1999: 'For the purpose of clauses (a) and (b) of sub-section (1), a 'District Court having jurisdiction' shall, notwithstanding anything contained in the Code of Civil Procedure, 1908 or any other law for the time being in force, include a District Court within the local limits of whose jurisdiction, at the time of the institution of the suit or other proceeding, the person instituting the suit or proceeding, or, where there are more than one such persons, any of them, actually and voluntarily resides or carries on business or personally works for gain.' 2. Section 62(2) Copyright Act 1957 contains an identical expansion. 3. The Supreme Court in IPRS v. Sanjay Dalia, (2015) 10 SCC 161 narrowed this — held that where a corporate plaintiff has a principal place of business at the place where the infringement also occurs, it cannot sue at a subordinate place of business. 4. Hence option B is correct. _Source: Patents Act 1970 / Copyright Act 1957 / Trade Marks Act 1999 (Bare Acts, IPIndia portal + Copyright Office) — Trade Marks Act 1999, Section 134(2); IPRS v. Sanjay Dalia, (2015) 10 SCC 161_