Just a short one this time to supplement all the other MBE posts on this blog. You can search for them using the facility on the top upper left of the page.
The 1922 MBE overprints were carried out locally at the Government Printing Office at Sandakan. This facility was located just next to town jail near to Buli Sim Sim. This one is in blue of which I have only seen one example. The other one is in red. The overprint here is perfect unlike the many other errors including one where the O is more rounded. This was probably the typeface of the numeral zero used in mistake. This error is not listed.