JAPANESE OCCUPATION OFPENANG. 1942 cover sent locally with, at the top, ON GOVERNMENT ERVICE, with a DAI NIPPON / PENANG 8c tied by a GENERAL POST OFFICE, PENANG 3 8 2602 canceller. A red m/s ‘Retour’ and a violet boxed ‘Undelivered for reason stated. Return / to sender at address shown on cover’ are on the front of the cover. On the back is a Type J12 handstamp, (four months earlier than previously recorded) Fine and very uncommon.