Watch List notes:

British India, 1917, King George V, 1 Rupee, Universalised, Signed by A.C. McWatters, P Prefix, S. No. P94 012333, (KJ & RR # 3.1.2B), Rayed star watermark, Correct Gujarati, folded, graded by PMG as 30 Very Fine, Extremely Rare.

Reverse printing is shifted and showing tilted printed impressions on the reverse. P94 Prefix is seldomly offered and missing from various prefix-wise collections.