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Submitted by India Study Circle Member - George Varghese
The item is SG22 2ps on 3ps.As far as I know this stamp got printed in 1908 end and the issue was postponed for 3-4 months .and during this period there was a reduction in postal rates from 3pies to 2 pies.To meet the sudden requirement of 2Ps stamps this issue was surcharged 2Ps.
The surcharge was done by local press and due to the hastiness in issuing these stamp there occurred some errors in surcharge.especially in position R-3/2.First the printers have omitted the surcharge on this position and eventually they corrected the errors occurred by applying handstamp of numeral '2' on position R-3/2. Out of these there exist two varieties of surcharge types and the first one was chronicled by SG earlier.(Type 7a).The second one after several correspondence with SG they have listed this recently(but not priced surprisingly) as SG 22c.
This stamp is only priced at 15 Pence in mint condition but I feel it worth more because it is hardly seen in mint blocks and sheets.
I have with me a decent number of sheets of this issue and I'm doing some research work on this.