The Patriarch has spoken again.

This is actually Jammu and Kashmir
1900 1A Jammu and Kashmir Coat of Arms rose red and violet brown Köppel and Manners type 20
receipt stamp (K&M 201) (size: 2.5cm×3cm) with perf.14×14 and multi-rosettes watermark, printed by Thomas de la Rue and Company, London, England.
Here is an actual Jammu and Kashmir 1899 1A double J&K Coat of Arms carmine and ultramarine telegraph stamp, having similar design and also printed by de la Rue but it has a panel with ornamental design below the upper half of the stamp which remained on the telegraph form after being cut along the panel.

It is thus the distinguishing feature to differentiate it from J&K 1900 1A K&M 201 receipt stamp which does not have any such panel.
The following example of the J&K 1899 1A telegraph stamp is on
FSA-2 British India Inland Telegraph Receipt Form (introduced on December 1,1883).
