Hong Kong. (Malaya). 1954. Envelope addressed to Perak, Malaya bearing Hong Kong SG 143, 5c green tied by Ya Ma Ti/ Hong Kong double ring '23rd Dec', underpaid with oval 'T/10c' tax hand-stamp in violet and bearing Malaya Postal Union postage due SG D18, 5c vermilion (pair) tied by Ipoh double ring 'Jan 7 54' on reverse. Nice combination and scarce stamp on cover.