I found this postcard scene very idyllic and interesting. It is not certain where in Sandakan it was taken. It was suggested that it might have been near to Singapore Rd by the old temple. But the background is more hilly there as the road runs through a little valley. A rural area like Bukit Merah or the track to Kebun China before North/Labuk Road came into being would have been a more likely candidate.
Actually, what interested me more was the rectangular air mail cachet with a picture of a modern looking jet plane. I think it is probably quite uncommon not having seen another example before.