Watch List notes:

1840, Victoria Queen, Silver Rupee, Divided Legend, Calcutta Mint, W.W. (double struck) raised, 28 berries (13L+15R), (Unlisted in PR & GK), toning, sharp features, AUNC, Extremely Rare.

Note: Initials W.W. of die engraver William Wyon on this coin is double struck, this type is unlisted in major numismatic publications.