This is Br. India 1868 2A Vic. turquoise green special adhesive stamp (Barefoot 16
) with perf. 14, printed on white wove paper, with Stamp Office Kolkata blind fiscal cancel dt. Mar 3,1897.
A special adhesive stamp by definition is a type of revenue stamp for use on plain paper mostly for notarization purpose, as an equivalent to Judicial or Non-Judicial Stamp Paper or for use on Hundi.
From 1879, special adhesives were authorized for payment of fees levied on commissions to practise as advocate, attorney or solicitors in the courts of Br. India.http://goscf.com/t/65720#572526
Unfortunately market value is minimal.