The second stamp is a listed variety of "stop after due". The third stamp has a raised stop and is unlisted. I hope there are a few more which will be discovered. It would mean that it is a consistent error and has a chance of being catalogued.
Update I have taken a good look at this trio again and it is surprising how one can missed information that is staring at you directly. Firstly, the Jesselton cancellation is the the relatively less common D2 which I have been on the hunt for recently. Note the shortened and smaller numerals for the year 1905.
The overprint "Postage Due" in the first and CTO stamp is different from the other two in being more clear and has a sharp tail to the letter G. This does not have the "stop" after DUE and is thought to have overprinted in the London offices and used for philatelic purposes. It is known in CTO and mint mainly.
The latter overprint is thought to have been carried out locally, probably at the government printing offices at Sandakan. They are less concise and unevenly inked with a blunt tail to the G. This printing has the variety with the stop after DUE. I am hopeful that my "raised stop" variety will be listed. My perf 15 variety of the carmine cross, SG204a is newly listed for the first time in the latest 2013 Stanley Gibbons Commonwealth catalogue but without a valuation. You can see the stamp on the link here.and here.
Reference: The stamps and postal history of North Borneo parts 2 & 3.