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100 Rupees Burma Currency Board

Issuer Burma Currency Board
Year 1947
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Size 177 x 102 mm
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Obverse description Portrait of King George VI in right profile, in intaglio, occupying the right third of the note against an ornate guilloche background. The central panel bears the printed promise to pay clause and the denomination ONE HUNDRED RUPEES in bold letterpress, with a red overprint reading LEGAL TENDER IN Burma ONLY AT ANY OFFICE OF ISSUE. The issuing authority THE RESERVE BANK OF INDIA appears at the top, with CALCUTTA indicated as the place of issue, and serial numbers printed in black at lower left and right.
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Reverse description A large intaglio vignette of a roaring tiger's head dominates the centre of the note, set within an elaborate guilloche framework. To the left, a vertical panel contains the denomination 100 RUPEES inscribed in multiple regional scripts. An ornate blank cartouche occupies the right portion, flanked by corner denomination tablets reading RUPEES 100, with THE RESERVE BANK OF INDIA lettered across the top.
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The Burma Currency Board was established by the British colonial administration to manage Burmese currency separately from India following the Government of Burma Act of 1935, which formally separated the two territories. This note was issued in 1947, the final year of British rule — Burma gained independence on 4 January 1948, after which the Currency Board was wound up and replaced by the Union Bank of Burma.

Printing at the Reserve Bank of India Press in Calcutta reflects the logistical reality of late colonial administration: Burma had no domestic printing facility capable of producing secured banknotes, so production remained tied to Indian infrastructure right up to the moment of separation.