Malaya-Penang Japanese Occupation 1942 Share/land transfer document with $5 GVI Straits Settlements ovptd DAI NIPPON / 2602 / PENANG with 17 NOV 2602 oval cancel. SG J89, cat £950 as postally used. In May 1942, these stamps issued in April 1942 were replaced by ovptd stamps for use throughout Malaya. (Image)

Malaya-Penang Japanese Occupation 1942 $100 GVI Straits Settlements revenue with red oval Okugawa seal ovpt, bearing DAI NIPPON / STAMP OFFICE, PENANG / 4 JAN 2603 violet oval cachet. Extremely rare. Ceremuga cert (2006). Barefoot 122, cat £750. (Image)