In 1932, Perkins, Bacon won the contract back again, and produced the same four values, and a new ¼ Anna, by offset-litho
(Off-hand, I can't recall another Perkins, Bacon printing offset: I thought they were so wedded to recess printing that they'd rather die in a ditch than use any other process. Perhaps they were already beginning to feel the chill winds that led to their death a few years later.)
The ¼ Anna deserves a post all to itself. First of all, it occurs in four
different perforations: 13 (1932), 11½ (1933), 14 (1934) and 13½ (1934 also). Don't worry: I don't intend to show an example of each. Used, they're all much of a muchness, ranging between 20p (perf 11½) and 60p (perf 13). Mint, the perf 13 is cheapest (£2.50) and the perf 14 is most expensive (£12).
Gibbons lists one error: vertical pair, one without overprint, SG O313ca, which occurred on the perf 13½ version:
In one sheet, the overprint was displaced to the top of the stamp, from the bottom, with the top row of the sheet missing the overprint entirely. Gibbons doesn't list the variety caused over the rest of the sheet, with the overprint at top rather than bottom. It's worth looking out for, though. I'm sure I've seen
one, but I don't own a copy.
There's another nice error on this stamp, which Gibbons doesn't list, either:
The missing 'S' in SERVICE. This error occurs in three states: On Row 1/5 only; on Rows 1/5 and 2/5, and Rows 1/5, 2/5 and 3/5 - so, of course, this block is from State 2. Also worth looking out for!
Finally, here is the perf 14 version (SG O313b)
on a postal stationery card. These cards are odd because they feature a view of Bhopal on the other side
which severely limited the space for official correspondence. And why treat Bhopal public servants to picturesque views of their State capital anyway?
Perhaps the cards were intended for collectors - but if so, why are they so scarce? They're all but unknown unused, and quite scarce used.
And finally, to compound the conundrum, they almost always seem to be surcharged ½ (anna), but they usually appear uprated with a further ¼ Anna stamp. So why not surcharge the cards ¾, and be done with it?
All really very odd.