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As I've understood things, Kedah SG 68a only exists as a line-perf stamp so that is how I've identified them. KGVI's example is line perf, and his SG68 is comb.
KGVI- please correct me if I am incorrect about this.
Kedah SG 68a is a line perf, but my SG Catalogue does not indicate the perf description. The Commonwealth Catalogue which was published by Murray Payne before they were sold to Stanley Gibbons does indicate that there were three printings from Plate 2 which can be distinguished by the shape of the 1 - all were line perfs compared to the original issues on Plate 1 which were comb perf. One is Perf 13.75 and the others are Perf 14. There are also two sizes 18.75mm x 22.5mm and 19.25mm x 22.75mm which was caused by printing on damp and later dry paper.
There is sometimes variation in line perfs because it depends on how the rows line up, but usually there is a corner perf that is not lined up with the others. But I agree that the stamp does not appear to be a line perf. The shape of the 1 still looks right as a Plate 2, but I can not blow it up large enough to be totally sure.
The 1941 date is also another clue that it was used in the right time period because Plate 2 dates from 1938. It is an interesting item.