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100 Rupees

Issuer State Bank of Pakistan (overprinted for Bangladesh)
Year 1957-1967
Type Pattern or trial banknote
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Protection type Watermark
Protection description Muhammad Ali Jinnah's portrait visible in the paper when held to light.
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Comments

When East Pakistan unilaterally declared independence in March 1971, the new state of Bangladesh had no currency infrastructure of its own. As a stopgap, existing State Bank of Pakistan notes were overprinted with "Bangladesh" to legitimize them for continued circulation during the transitional period — a measure that was always intended to be temporary and was replaced once the Bangladesh Bank could issue its own series.

The overprint arrangement makes provenance critical. Unoverprinted examples of this Pakistani series are common; the Bangladesh overprint is what gives P#3D its collector relevance. Authentication matters here — the overprint has been forged.