Bhavnagar 1a Court Fee stamp overprinted 'SAURASHTRA' without 'U.S.S. POSTAGE & REVENUE' used on cover tied by intaglio cancel in red with horseshoe 'S.P.O. / NOT PAID / JUNAGADH' strike with manuscript '0-2-0' to indicate that postage due of 2 annas was to be collected from the addressee. This cover was an attempt by the sender to use a revenue stamp to prepay postage charges. This was not allowed and the letter was charged postage due calculated at twice the deficiency of 1 anna. A spectacular cover. Ex. Dr. E.D. Pereira collection. 2025 ISES certificate.