100 Rupees

George VI, Rupees 100, 1938, Kanpur, signed C. D. Deshmukh (J&R 4.7.2E). Altered, Fine+, Very Rare. Tampered Notes with ‘Pakistan Overprint’: Some of the notes that were overprinted for use in Burma or Pakistan found their way to India. These notes were not accepted as Legal Tender and were also not accepted by Banks in India. The overprints on these notes were erased and presented to the Banks in India for encashment. Since these notes had specific prefix and serial numbers, the Bank on detecting that these were notes with overprints meant for use either in Burma or Pakistan, affixed a bold rubber stamp ‘BURMA NOTES / PAYMENT REFUSED’ or ‘PAKISTAN NOTES / PAYMENT REFUSED’. To avoid detection the prefix and circle were also changed. In this case, ‘B/57’ was changed to ‘B/37’ and ‘Karachi’ changed to ‘Kanpur. The overprint removed. Since these were genuine notes and only tampering was done on Circle and Prefix, they were accepted in circulation.