Shifted Royal Cypher Overprint

Shortly after the war, the British Military Administration (BMA) was established in 1945 in North Borneo to oversee state operations as the interim administrator. The following year on 26th June 1946, the British North Borneo Company cedes North Borneo and Labuan to Britain. 

Philatelical-ly speaking, this meant another change to the BMA overprints on North Borneo stamps. 

In the revised overprint, the Royal Cypher was portrayed while the words 'The State Of' and "British Protectorate' were obliterated since effectively North Borneo was a Crown Colony

Two bars on the top obliterates the wording, hence, only showing North Borneo.
1947 North Borneo ISC299 1 cent Green & Red-brown.

Interestingly, the overprints are not always consistently struck on the same area. Shifts to the bars are likely to occur and becomes another trait to look for. 

Here are some examples (even the first picture above did not have a perfect strike):

Slight shift, however, still covering what it was intended to cover. 

Now the wordings are peeking out.

I present to you, a fine stamp from the State of British Protectorate! The bars here had one job and completely does the opposite.

I am unsure whether such shifts were recorded in L. H. Shipman's book but I will be sure to check on it once I visit Philatelic Society of Malaysia (PSM)'s library.

Here's a bonus: a broken bar variety (R 8/3) SG345

Thank you for dropping by! 

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