Watch List notes:

India, Sikh empire. Duleep Singh. 1843-1849. AR rupee (21 mm, 10.74 g). Kashmir, VS 1902 (1845 AD). KM-52.2; Herrli-06.51.04.

This has a Persian S in obverse center for the governor Shaikh Gholam Muhyi al-Din (VS 1898-1902).