There are 2 fiscal cancellations of the coat of arms of North Borneo on this stamp. The upright image shows part of the right sided native holding the sword/parang near the left margin . The upside down image shows the faint impression of the shield belonging to the native on the left, at the bottom half of the picture on the left side. You can also make out his cheerful face in the middle of the stamp. This was the official seal of the government office at Kudat. I first though it might be the immigration seal they used at Sandakan which was very similar in design but slightly bigger. The wording is different. It should read "Government of British North Borneo" at the top with "Kudat BNB" below. I can just make the word "North Borneo" within the double circle on the left side of the stamp.It is really interesting when the stamp itself can give reference to the franking as the designs are similar. I suppose this type of marking would mostly be found on high value stamps. I shall try to get more information and update in the future.
Fiscal cancellation of The Resident's Office at Kudat.