I collected a few Labuan. Noticed this item in my collection a few years ago.I can not remember where I got it from. It was probably part of a mixed bag. It got me excited but unfortunately I have good authority that this is a forgery even though this flaw is probably uncommon. The Labuan Queen's Head stamps are notorious for its forgeries.
Incidentally, I have always considered Labuan to be part of North Borneo/Sabah regardless of the politics. It is geographically and culturally closer to NB than anywhere else.
Update: I have added a real copy for comparison.The printing is more crisp and is of a deeper shade. The most striking difference is the direction the gaze. In the real stamp, she is looking forwards whereas in the forged stamp she is more looking downwards. There are differences in the chinese scrip on the right. There is a shorter up stroke in the letter N in Labuan. The letter G in postage is less well formed. The 4 rosettes at the corners are also different. The perforations are also ragged
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