Superintendent of immigration Sandakan

Got this obviously fiscal stamp in a collection which I acquired recently. There is a "bat " like marking and fortunately there are some faint letters of  S(UP)E(R)INTE(NDENT) to give us a clue. This is a very big fiscal marking which would need a block of 4 large stamps or on document to fully appreciate its beauty.

 I thought I would repeat the exercise with stamps that were posted in the past.

Resident's Office BNB Kudat.

District Office BNB Marudu