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Trucial States

Chapter overview
  • Court Fee (catalogue numbers prefixed C)

Currency
  • (Until 1957) 16 annas = 1 rupee
  • (1957-64) 100 naye paise (np) = 1 rupee
  • (1964-66) 100 paise (p) = 1 rupee

Note: the Indian rupee was formally replaced by the Gulf rupee in 1959, though its value remained the same.  In 1966, following the devaluation of the Indian rupee, Abu Dhabi adopted the Bahraini dinar while the rest of the Trucial States adopted the Qatar and Dubai riyal.  Both currencies were replaced by the new UAE dirham on the foundation of the United Arab Emirates in 1971.

For later issues see under Abu Dhabi and United Arab Emirates.

Court Fee
Picture
C2/17
1948-57.  Unappropriated die adhesives of Great Britain bearing the portrait of King George VI, overprinted COURT FEES and surcharged in Indian currency, with bars through the original sterling value.  18½ x 22 mm (anna values), 22½ x 38 mm (20r to 400r) or 18 x 31 mm (others).  Perf 14 x 15 (20r to 400r) or perf 15 x 14 (others).  Watermark Multiple Orb and IR (=Inland Revenue).  Printed (recess) by Somerset House.

  C2. 2a on 2d purple and black
  C3. 4a on 4d purple and black
  C4. 8a on 8d purple and black
  C5. 1r on 1s green and black
  C6. 2r on 2s green and black
  C7. 3r on 3s green and black
  C9. 5r on 5s green and black
  C10. 6r on 6s green and black
  C11. 10r on 10s green and black
  C13. 20r on £1 purple and black
  C14. 50r on £2.10s purple and black
  C17. 400r on £20 purple and black

Notes:
1. Booth lists the following values in addition to those shown above: 1a on 1d, 4r on 4s, 15r on 15s, 100r on £5 and 200r on £10.  I have not seen these as issued stamps.
2. The dates of issue are derived from the registration dates in the Inland Revenue Stamping Department's archives, as quoted by Booth.  The 1a to 20r values were registered on 19th October 1948, and were probably issued by the end of the same year.  The 50r was registered on 13th June 1950 and the remaining high values on 12th April 1957 (Booth queries the registration date of the 400r).
3. Booth notes that the 1a, 100r, 200r and 400r were registered again in late 1957 for reprints - the 100r and 200r on 20th October, the 1a and 400r on 4th December.
4. According to Booth, two values were prepared in new decimal Indian currency - 25np on 3d and 50np on 6d.  These were both registered on 28th October 1957 but are not known as issued stamps.
5. In addition to all the above stamps, Barefoot lists 18 more values similar to the above issue but with different portraits:
  • King George V: 100r, 200r and 400r (all issued 1950)
  • Queen Elizabeth II: 25np, 50np. 1r, 2r, 5r, 10r, 15r, 20r, 50r, 100r, 200r, 400r (top two values issued 1967, others 1959)
  • Queen Elizabeth II, currency expressed as paise: 6p on 1d, 12p on 2d, 25p on 3d (all issued 1962)
I have not seen any of these stamps and would be very pleased to hear from any reader who can illustrate them.
6. The Trucial States ceased to exist as an entity on 1st December 1971.  For later revenue issues see United Arab Emirates.


Acknowledgments

R G Booth, A priced check-list of the U.K. G.VI unappropriated die adhesive revenue stamps (privately published, 2000)


J Barefoot Ltd, British Commonwealth Revenues (8th Edition, privately published, 2008)

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