I can't find India SG 102 (1891 2 1/2 Annas overprint on the 4 1/2 Annas ) with a Gwalior overprint in Stanley Gibbons British Commonwealth.
The example also appears to have an additional overprint at the top of the stamp.
The Gwalior overprint does not appear to be a standard GWALIOR overprints, it has a small W.
Any ideas as to what this is?
