This is Straits Settlements 1867 3c crown+ THREE CENTS
surcharge overprint on Br. India 1865 1A Vic. deep brown typograph SG 59 (SG 3), with perf.14, printed on white wove paper with elephant's head watermark, by Thomas de la Rue and Company, London, England.
The septuple octagonal B172
cancel (Proud type K5/Renouf/Cooper/Martin type 7) is originally Indian but was used in Singapura, introduced in May 1856 when its postal system was under the administrative control of Br. Indian Post Office, governed from my city Kolkata.