3100Johore: 1942 boxed brown seal h/s on Postage Dues 1c, 4c, 10c & 12c. VFM. SG JD 1,2, 4 & 5 cat £280. (4). (P) $180$250
3101Johore: 1942 boxed black seal h/s Postage Dues 1c-10c. VFM. SG JD1a-4a cat £181. (4). (P) $120$180
3102Kedah: 1942-43 Dai Nippon 2602 opt Sultan set 1c-$5. F-VFM. SG J1-15 cat £600 & under-catalogued. (15). (P) $450$650
3103Kedah: 1942 boxed Japanese "Tax" h/s Sultan $5. VF F/C. Bft 69 cat £35+. (P) $70$100
3104Kelantan: 1942 Sunagawa seal h/s Sultan 10c/6c (upper case opt). VF MUH. SG J22 cat £90. (P) $90$150
3105Kelantan: 1942 Sunagawa seal h/s Sultan 12c/8c. VF MUH. SG J23 cat £65. (P) $60$90
3106Kelantan: 1942 Sunagawa seal h/s Sultan 12c/8c (upper case opt), horiz marginal pr, with variety 12 CENTS on 2nd stamp shifted down. VF MLH/MUH. SG J23 cat £130++ (P) $100$200
3107Kelantan: 1942 Sunagawa seal h/s Sultan 25c/10c (upper case opt). VFU. SG J24 cat £2000+. Superb genuine example of this veryrare stamp. 2013 Ceremuga photo-cert. (P) $1500$2500
3108Kelantan: 1942 Sunagawa seal h/s Sultan 40c/2c, bottom imprint blk of 4. Superb MUH. JSCA 3M10. SG J26 cat £400++ as singles, plus hige premium for imprint. Extremely rare multiple. 2004 Ceremuga photo-cert. (P) $600$900
3109Kelantan: 1942 Sunagawa seal h/s Sultan 40c/2c, right marg blk of 4, error UR seal opt INVERTED! Superb MUH. SG J26+26(var). JSCA 3M10+3M10(var). Only recorded example & probably unique error blk! 2004 Ceremuga photo-cert. (P) $1500$1500
3110Kelantan: 1942 with Sunagawa seal h/s Arms surch $1, $2 & $5. F-VF, interleaving adhered as usual. SG J28-30 cat £150 (3) (P) $100$150
3111Kelantan: 1942 Sunagawa seal h/s Sultan 5c/12c (lower case opt). VFM. SG J34 cat £225. (P) $150$250
3112Kelantan: 1942 Sunagawa seal h/s Sultan 8c/5c (lower case opt). VFU. SG J35 cat £95. (P) $70$100
3113Kelantan: 1942 Handa seal h/s Sultan 1c/50c (lower case opt). VFM. SG J41 cat £180. (P) $130$200
3114Kelantan: 1942 Handa seal h/s Sultan 2c/40c (lower case opt). VFM. SG J42 cat £200. (P) $150$250
3115Kelantan: 1942 Handa seal h/s Sultan 8c/5c (lower case opt). VFM. SG J43 cat £90. (P) $70$100
3116Kelantan: 1942 Handa seal h/s Sultan 10c/6c (lower case opt). VFM. SG J44 cat £140. (P) $110$150
3117Kelantan: 1942 Handa Seal h/s Sultan 10c/6c, top marginal blk of 4, surcharge greatly shifted to left, so "1" straddles the perfs & so reads "0 cents". Superb fresh MUH. JSCA 3M29(var) cat Y68000++. SG J44(var) cat £900++ as normal singles. Spectacular & rare multiple. 2004 Ceremuga photo-cert. (P) $700$1000
3118Kelantan: 1942 w/o seal h/s Sultan set of lower case surch 1c-50c, plus Arms $1-$5 also w/o h/s. F-VFM, some with interleaving adhering. SG J28-30(var) & J32-40(var) -see footnotes, cat £200+ & much under-catalogued. (11). (P) $200$400
3119Kelantan: 1942 Sunagawa seal h/s Sultan 8c/5c. VFU. SG J21 cat £170. Exp Ceremuga. (P) $130$200
3122Penang: 1942 cover franked Okugawa seal opt KGVI 2c strip of 4 (worn opt with frame almost totally missing) tied by "Dai Nippon Penang GPO 30th March 2604" being correct rate & FDI usage. SG J57 cat £104, & "from x12" on cover, so £1248+. (P) $400$700
3123Penang: 1942 cover franked Okugawa seal h/s 1c, 2c, 3c, 5c & 10c, plus Itchiburi seal h/s KGVI 8c, tied by "In Commemoration Tencho-Setsu Dai Nippon Penang 29th April 17" cds on local cover. SG J56-59, 61 & 73 cat £277 as loose stamps, & "from x12" on cover. (P) $400$700
3128Selangor: 1942 Exhibition opt set 2c & 8c, error both opts INVERTED, tied to cover by Japanese text cds. SG J90b & 91b cat £800, & "from x15" on cover. Only 2 sheets printed & very seldom seen on cover. 2013 Ceremuga photo-cert. (P) $1000$2000
3137Trengganu: 1942 boxed brown h/s Sultan 10c. VFU. SG J106b cat £1000. Extremely rare. 2013 Ceremuga photo-cert. (P) $600$1000
3138Trengganu: 1942 boxed h/s Sultan $5 green & red on yellow. VFM. SG J115 cat £300. 2013 Ceremuga photo-cert. (P) $230$300
3139Trengganu: 1942 boxed h/s Sultan $25 purple & blue. VFM, nice fresh colours. SG J116 cat £2250+ & much under-catalogued. Very rare genuine as only 106 printed. 2013 Ceremuga photo-cert. (P) $2000$3000
3140Trengganu: 1942 boxed h/s Sultan $100 green & red top value. Stamp F-VF MUH with partial tropicalised "dried" gum as usual, nice fresh colours. SG J118 cat £2000++ & greatly under priced as rarer than the non-opt stamp which cats £7500. Major rarity with only 77 believed printed. 2013 Ceremuga photo-cert. (P) $2000$4000
3150General Issues - Pahang: 1942 boxed opt Sultan 5c blk of 4 with 1 stamps opt in black & 3 stamps opts in BROWN! Superb 2M/2MUH. SG 178/178b cat £900++ as singles, while such a se-tenant blk is quite possible unique & worth at least several times price of singles. 2003 BPA photo-cert. (4) (P) $1500$2500
3151General Issues - Pahang: 1942 boxed black h/s Sultan 15c blue. VF MLH. SG J183 cat £180. (P) $130$180
3152General Issues - Pahang: 1942 boxed red h/s Sultan 40c vertical pr, top opt INVERTED. Superb M/MUH. SG J186b(var) cat £200++ for 2 normal opts, inverted unlisted. Almost certainly unique tete-beche pr. 2003 BPA photo-cert. (P) $1100$1700
3153General Issues - Pahang: 1942 boxed black h/s Sultan $5. VFM. SG J189 cat £850. Very rare genuine. 2013 Ceremuga photo-cert. (P) $550$900
3167General Issues - Perak: 1942 Dai Nippon 2602 Malaya opt Sultan 2c-$5 (no $1). VF MUH. SG exJ246-53 cat £105. (7) (P) $100$150
3168General Issues - Perak: 1942 Dai Nippon opt Sultan 3c, vert blk of 16 being 2 columns from an error sheet that had the opt totally misplaced diag, resulting in 7 stamps with shifted diag opts & 9 stamps w/o opts, so 2 se-tenant vert prs with & w/o opts. VF MUH, tropicalised gum as always. SG J247(var) & J247(b) with the 2 prs w/ & w/o opt cat £650 ea, while diag opts unlisted & have to be estimated at least at £200 ea for the 4 extra stamps. So total est cat £2200++. A stunning error block for the specialist! 2011 Ceremuga photo-cert (16) (P) $1200$2000
3169General Issues - Perak: 1942 Dai Nippon opt Sultan 8c scarlet, error opt DOUBLE, one INVERTED, on cover (bit tropicalised) tied by Kuala Lumpur cds, violet boxed censor chop on left. SG J248b cat £250 as loose stamp & "from x12" on cover, so £3000. Correctly franked & extremely rare. Certificate can be obtained on request. (P) $1000$2000
3170General Issues - Perak: 1942 Dai Nippon opt Sultan 8c red, error opt DOUBLE, one INVERTED. VFU. SG J248b cat £250. Only 1 or 2 sheets printed. 2013 Ceremuga photo-cert. (P) $200$300
3171General Issues - Perak: 1942 vert Kanji opt Sultan 2cts/5c both opts INVERTED, plus 5c opt INVERTED, both LR plate no.1 blks of 4. VF UN. SG J273a & 275a cat £292. (2 blks). (P) $150$250
3172General Issues - Perak: 1942 vert Kanji opt 8c red blk of 6, error all opts INVERTED, plus LL stamp with variety 2nd character sideways. Superb MUH. SG J276a/ba cat £845++ as singles plus premium for positional blk. Extremely rare combination with only several recorded. 2012 BPA photo-cert. (P) $900$1200
3173General Issues - Selangor: 1942 vert Kanji opt Sultan $1, error opt INVERTED. VFU. SG J285a cat £250. Only 1 or 2 sheets printed .2013 Ceremuga photo-cert. (P) $200$300
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3174General Issues - Selangor: 1942 Boxed red seal h/s on Mosque 2c green Postcard with "Postage Paid Malaya 2 Cents" red cachet beside stamp, both stamp & cachet with boxed Japanese h/s in purple & "Kuala Lumpur 5 2 2602" cds -the month probably "12" with an albino "1" plus boxed censor cachet & circular company cachet. Sent by a Chinese printer in Jalan Silang to family in Ipoh. JSCA 7MSa cat Y120,000++. Tan JP5 cat MR2750++. Extremely rare proper postal usage! 2013 Ceremuga photo-cert. $900$1500
3175General Issues - Postage Dues: 1942 boxed black h/s Postal Union 1c, 3c, 10c, 12c & 50c, plus red h/s 4c. F-VFM. SG JD21, 22, 23a & 25-7 cat £317. (6). (P) $200$300
3176General Issues - Postage Dues: 1942 boxed red h/s Postal Union 8c red. FM. SG JD24a cat £250. (P) $150$250
3177General Issues: 1942 opt errors, Dai Nippon 2602 opt DOUBLE one inverted Straits 2c (SG 224b), same opt INVERTED on Perak 2c & 3c (SG 246a-47a), Dai Nippon Yubin opt INVERTED Perak 1c & 2c/5c (SG 260a, 261var), vert Kanji opt INVERTED Negri 1c & Perak 2c/5c (SG 266a & 274b). F-VFU. SG cat £330. (7) (P) $200$300
3178General Issues: 1942 Vert kanji opt variety "sideways 2nd character" as central stamp in blks of 15 with normals, of Negri Sembilan 1c, Perak 2c/5c & 8c, & Selangor 3c, plus Selangor 3c/5c variety "s in cts inverted" as centre stamp in blk of 15. VF MUH. SG J2606/b, 274/c, 276/b, 282/a & 290/a cat £210++ as singles, plus premium for blks. (5 blks) $150$250
3179General Issues: 1943 Pictorial 2c pale green IMPERF LR cnr blk of 4 from 1945 Singapore typograph printing on thick yellowish paper. VFU/CTO with Japanese "Syonan 2605 8 17" cds. SG J298(var) mentioned in footnote but unpriced. (P) $130$200
3180General Issues: 1943 Pictorial 4c dull red IMPERF LR cnr blk of 4 from 1945 Singapore typograph printing on thick yellowish paper. VFU/CTO with Japanese "Syonan 2605 8 17" cds. SG J3008(var) mentioned in footnote but unpriced. (P) $130$200
31811942 Cover franked on reverse Straits KGVI 1c (2) WITHOUT Japanese opt!, tied by Japanese text "SYONAN" cds, used locally in Singapore with censor h/s. Amazing & inexplicable usage. (P) $350$500
3182General Issues: 1942 cover franked Japan 3s, 5s, 8s & 25s tied by violet commem pmk for "1st Anniv of Greater East Asia War". To Kuala Lumpur. (P) $100$200
3183General Issues: 1942 cover franked on reverse Negri Sembilan & Straits 2c orange (2 ea), tied by pictorial "1st Anniv of Greater East Asia War" cds for Ipoh. To Singapore. $50$100
3184General Issues: 1943 registered cover franked Negri Sembilan 5c & Pahang 1c opt "Dai Nippon 2602 Malaya", Perak 1c, 2c/5c & 10c vertical opts & Japan 3s & 5s, tied by "Syonan Serangoon Road 1 21 2603" cds, with reg label. Sent locally, a diff Syonan b/s & censor chop (P) $100$200
3185General Issues: 1943 cover franked Japan 2s & 6s, tied by red commem pmk for "1st Anniv of Fall of Singapore" probably for Kuala Lumpur PO. VF. Rare franking. (P) $150$250
3186General Issues: 1945 Registered FDC franked "Red Cross Letters" surch set of 7 opts (3 Straits, 2 Johore & 2 Selangor) -2 on reverse with Selangor $1 & $1.50 opts & reg label. Sent locally, with censor h/s on reverse. The front 4 stamps to send the cover tied by Japanese "Syonan 2605 1 10" cds, reverse 5 for return tied by same dated "2605 7 3", with another reg label & censor h/s. Set only on sale for 1 day. VF. SG J311-17 cat £180, plus big premium on cover (unpriced). (P) $300$500
MALAYA - THAI OCCUPATION
31871944 War Memorial set 1c-15c, perf 12½. VFU. SG TM1-6 cat £180. (6) (P) $150$250
3188Trengganu: 1944 Ship revenue $3, imperf & w/o value, plus perf normal for comparison. Superb UN as made. Bft 51 & 51(var). Rare as only 2 sheets of 25 recorded. (2) (P) $130$200
MALAYA - LABUAN
31891880 "8" Opt twice on QV 12c, one opt upright, one sideways. VFU, m/s cancel. SG 13 cat £1200. BPA photo-cert (P) $500$700
31901881 "EIGHT CENTS" on 12c, variety "no right foot on 2nd Chinese character". Superb fresh MLH. SG 14a cat £900 (P) $600$900
31911881 "Eight Cents" on 12c, variety "no right foot on 2nd Chinese character". F-VF fresh M. SG 15d cat £300. 2007 Sismondo photo-cert. (P) $220$300
31921885 "2 CENTS" on QV 8c. VF fresh M. SG 23 cat £225 (P) $150$200
31971894 Pictorial set 1c-24c, opt SPECIMEN, the 1c with opt shift so it becomes "PECIMEN S"! F-VF M/MLH. SG 62-74s cat £150++ plus the 1c error. (9) (P) $200$300
31981894 Pictorial 1c perf 14½-15, vert top marginal pr, error IMPERF between stamp & margin. VF CTO. SG 62a(var) cat £650+. Very rare error only known CTO. 2007 BPA photo cert. (P) $600$900
31991894-96 Pictorial 1c, perf 13½x14, error vert pr IMPERF between. VF fresh M. SG 62ba cat £1200. Extremely rare with only several known. (P) $1000$1500
32001899 "4 CENTS" opt set on Pictorial 5c-$1. F-VF M. SG 102-10 cat £225. (9) (P) $170$230
32011896 Jubilee opt set Pictorial 1c-8c. F-VF fresh M. SG 83-8 cat £250. (6) (P) $180$250
32051897-98 Pictorial set 12c, 18c & 24c with corrected inscriptions, opt SPECIMEN in vertical strips of 5, as distributed through UPU. Superb fresh MUH. SG 98s, 100s, 101as cat £350 as M single should be at least £700 MUH, plus big premium for largest known multiples! (3 strips) (P) $500$1000