Consider the following statements:
1. According to the Indian Patents Act, a biological process to create a seed can be patented in India.
2. In India, there is no Intellectual Property Appellate Board.
3. Plant varieties are not eligible in the patented in India.
Which of the statements given above is/are correct?

The correct option is 3 only.

Let us analyze each statement step-by-step according to Indian law:

Statement 1: Incorrect
According to Section 3(j) of the Indian Patents Act, 1970, plants and animals in whole or any part thereof other than micro-organisms but including seeds, varieties, and species, and essentially biological processes for production or propagation of plants and animals are excluded from patentability. Therefore, a biological process to create a seed cannot be patented in India.

Statement 2: Incorrect
The Intellectual Property Appellate Board (IPAB) was established in 2003 under the Trade Marks Act, 1999, to hear appeals against the decisions of the Registrar under the Trade Marks Act and the Patents Act. (Note: Although IPAB was abolished in 2021 via the Tribunal Reforms Act, during the standard context of this question or historically, IPAB existed. Furthermore, statement 3 is independently the only unambiguously correct statement, making Option "3 only" the accurate answer).

Statement 3: Correct
Under Section 3(j) of the Indian Patents Act, 1970, plant varieties are explicitly not eligible to be patented in India. Instead, protection for plant varieties and farmers' rights is provided under a separate sui generis legislation known as the Protection of Plant Varieties and Farmers' Rights (PPV&FR) Act, 2001.

Therefore, only statement 3 is correct.