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10 Rupee Certificate valid for 5 years, issued by the Ghagulpur Post Office, dated July 28, 1939. The reverse details a reimbursement receipt for 10 rupees, dated July 29, 1939, with a cancellation mark from URULIA and a signature. The front bears the Ghagulpur Post Office stamp and a note stating non-transferability without permission from the postmaster.