Malaya. (Federated Malay States - India). 1921. Envelope addressed to India bearing Federated States SG 40, 6c orange tied by Kampar double ring '28th Dec 1923', endorsed 'via Madras', underpaid with circular 'K.T.R./ cts' tax hand-stamp with Ipoh transit, arrival in Karaikudi with framed 'Foreign Postage Due/ Five Annas' hand-stamp on face.
Double rate cover so taxed.