A good looking turquoise Sandakan D5 cancellation which was used for non postal purposes.
An unclear unlisted registration marking, probably fiscal use.
I have posted this one again to show more clearly the D9 Sandakan BNBC postmark which was normally used for fiscal purposes. It has the date 8 OCT 92. This is a rare marking which was used between 1885 and 1900. It is similar to the D10 fiscal postmark but has St Andrew's crosses with dots in the sectors whereas the latter has Maltese crosses.
A faint type 1 Judicial Department Sandakan fiscal marking on a good stamp.