Civil Procedure Code (CPC)

TM-48 (authorization of agent for filing TM application)

Respected Members:

Please provide me procedure for stamping of TM-48 (authorization of agent for filing TM application) issued by foreign company in plain paper.

Thank you in advance.

Administrative Head

You can approach Collector of Stamps with Application under Section 18 of the Indian Stamp Act.



Dear Naval,

TM-48 shall be taken on Rs.50/- non judicial stamp paper.


If stamp paper is not available, another option is to print the matter on A4 white sheet and get it franked by the Registrar of Dept. of Stamp & Registration, of your area.

Asst, Manager-Legal

Dear Mr.Naval,


I understand your problem and I wish to quote the following points before to clarify your query;


1. The Trade Mark Act,1999, does not specify the stamping to TM-48.

2. The said act(TM-48) specify only an authorization to the Agent to act or appear on behalf of his client for limited or particular task/purpose.

3. Further the said Act does not specify that TM-48 to be printed on A4 or non-judiciary stamp paper @ Rs.50 or Rs.100.

4. The said act seeks only whether the agent got an authorization letter to act on behalf of his client or not. It does not seek whether authorization letter printed on A4 paper or stamp paper.



Now I would refer your query;


Since you are interacting with non-resident company, as they already forwarded you the authorization letter in plain paper to act or appear on behalf of them in India.


It is my considered view that their original plain letter is enough to produce as an authorization letter before the Registry. OR


On the other hand you may approach them to send the TM-48 on their Company letter head with sealed and signed by authorized signatory to act or appear on behalf of them in the Trade Mark Registry.


Hence stamping to TM-48 is not mandatory.


For further information you could just go through the Act.


Thanking you


Yours Sincerely



Senior Executive –Legal Department



Thank you for the detailed opinion Mr.Basavaraj.  Mr.Naval Kishore ...... you may follow Mr.Basavaraj's route to see whether it practically works at the Registry.  The Registry will definitely insist either for stamp paper or the TM-48 being franked.   I'm able to vehemently say so, since I deal on and off with the TM Registry, and exclusively handle IPR.


Thank you very much for all members participated in this topic.

Sorry for delayed response.

Sincerely yours,


Administrative Head

Section 18 of The Indian Stamp Act 1899

18.      Instruments other than bills, and notes executed out of 1India  - (1) Every instrument chargeable with duty executed only out of 2[India], and not being a bill of exchange,           *         *    4    *         or promissory note, may be stamped within three months after it has been first received in 2[the States].

           (2)       Where any such instrument cannot, with reference to the descripttion of stamp prescribed therefore, be duly stamped by a private person, it may be taken within the said period of three months to the Collector, who shall stamp the same, in such manner as the 1[State Government] may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.

1Substituted for the words “Collecting Government” by the Adaptation of Laws Order, 1950, (First Schedule).


2Substituted by Parliament Act No. 43 of 1955, section 2, for the words “the States” which were substituted for the words “the Provinces” by the Adaptation of Laws Order, 1950. The words the “Provinces” had been substituted for the words “British India” by the Indian Independence (Adaptation of Central Acts and Ordinances) Order, 1948, section 3(2).

3Substituted for the words “the Provinces” by virtue of change made in the section.


4The word “cheque” was omitted by Act 5 of 1927, section 5(3) and (4), respectively.


Source: 18.   

Instruments other than bills, cheques and notes executed out of the States


Below is the link to Form 48 from IP India website. The form itself says that it should be stamped according to the law in force. It could be assumed that this refers to stamp act in force in the state of the attorney or the applicant where address for service of notices is kept.

Form TM 48  says that it should be stamped as per the rules for the time being in force.The stamp duty  generally depends on the stamp act prevailing at the place  from where the attorney has his office.It  can  be on a non judicial stamp paper or it can be franked.Ask the foreign company to execute it in the form Tm48 sent to them by you and get it stamped in India of the value prevailing at that time.





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