Malaysia Stamp & Philately Reference Guide
+ Country   : Malaya
+ Sub-Area  : Perlis, Kedah, Kelantan, Terengganu
+ Class     : Stamp & Philatey
+ Prefix    : MYJTH
+ Σ Group   : 2
+ Σ Stamp   : 8
+ Σ Variety : 6
+ Σ Listing : Postage Stamp, Postcard Prepaid (With Indicia)
On 25 January 1942, the Thai government, believing the Allies beaten, declared war on the United States and the United Kingdom. As a reward for entering into a military alliance with the Japanese, the latter agreed to cede to Thailand the four British Malayan states of Kedah, Perlis, Kelantan, and Terengganu on the 19 October 1943. These states were reverted to British rule in September 1945. British rules were restored on 9 (Kelantan), 18 (Perlis), 22 (Kedah) and 24 September 1945 (Terengganu).

STAMPS

Stamps of Thailand were introduced in these Malay states of Kedah (renamed Saiburi), Kelantan, Perlis and Terengganu as a general issue for general use.

A definitive set printed in Bangkok for general use in the newly acquired northern states of Malaya consisted of 1¢, 2¢, 3¢, 4¢, 8¢ and 15¢ along with 4¢ postcard. A 5¢ and 10¢ stamps were ordered later during the occupation but were not subsequently used because the end of the war prevented the dispatch of a shipment containing the two denominations. The stamp depicts the War Memorial (อนุสาวรีย์ทหารอาสา) in Bangkok.

The stamps were lithographed at the Royal Thai Army Survey Department Printing Offices, Bangkok. All 6 values have been seen on thin paper with or without gum. The paper for the issue is unwatermarked and was made from bamboo at the Thai Government Paper Mill at Kachanaburi on the River Kwai.

The first day of issue was 1st January 1944 (Buddhist Era 2487) while the last known date of use was 16th October 1945.

General issues continued to be used for postage until replaced by the Overprinted B.M.A. on October 1945.

POSTCARD

The first shipment to Malaya consisted of 384,000 4¢ postcards, which is considerably larger in quantity compared to the issued stamps. Despite this, they are apparently very rare and would usually fetch a high price either in auctions or in places like ebay.

On its upper right angle, a postage stamp consisting of the Voluntary Soldier Monument, rice plants and ears on the left and on the right above which are the words ไทย THAILAND. On its upper left angle, a purple picture of Garuda with straight wings on a horn under which are the words “To A” in print. Between the postage stamp and the picture of Garuda, the words “Postcard CARTE POSTALE” are printed. Like the stamp issue, the postcard was distributed from the 1st of January 1944.



REFERENCE
http://stampsjournal.com/1944-thai-occupation-malaya-stamps-issue/