This is the MAGISTRATE'S COURT B. N. B. fiscal cancellation for Lahad Datu. Similar format cancellations are also known for Jesselton, Kudat, Tawau, Beaufort, Papar, Tuaran and Kinabatangan. There are quite likely others.
This is a rather interesting unknown cancellation on a NB stamp with "3 CENTS" clearly seen. Was it from NB? Was it a foreign postage due cancellation. Postage due marks are normally denominated in centimes as per UPU regulation. And also PD marks and instructions have to be clear and are normally applied on an unmarked part of the envelope.
The size of this cancellation is similar to that of Sandakan PD2 , the lion postage paid 1 cent cancellation used on the newspaper wrapper for the BNB Herald. The bit of the bar seen at the top on the left resembles end part of the plinth where the lion in PD2 rests. The basic foreign newspaper rate was increased to 4c from 2c some time in 1921 but by November 1921, 3c was the basic local and foreign rate newspaper carriage rate. This remained the case up till WWll. By this time, the BNB Herald was published at Jesselton.
This is rather unusual and probably uncommon. It is the Sibu Linotype used on 20 May 1946 on a pre war non BMA overprinted stamp. The 1934-41 set was reissue for postal use on 26 April 1946 at the insistence of Rajah Charles Vyner when the BMA stamps were running out. He was against Sarawak becoming a colony. One would not expect to see this prewar set of stamps with North Borneo or Brunei linotype cancellations as they would not have been valid for use in those two countries. The Sarawak linotypes were largely replaced in July 1946 by Australian type and star cancellations.