The Japanese invasion of Burma took place only days after it had declared war against Great Britain in early December 1941. The Japanese Army Administration handed over control of the postal service to the Burmese Government in November 1942.
These stamps celebrate the Japanese declaration of Burmese independence. Hence, various pictorial images of people, indigenous animals, flora, local architecture and Burmese landscapes appear on the stamps.
On the verge of Burma's independence from Japan in 1943, the Burma State Government issued its first postage stamp of a very simple design in carmine. It showed a rising sun with radiating rays and displayed a Burmese helmet belonging to a warrior with a pair of crossed Burmese swords.
In Burmese lettering "Burmese State Government" appears on the stamp. The designers were U Tun Tin and Maung Tin with the initial drawing done by U Ba Than. The value of this stamp was 5 cents.
These stamps were first sold to the public on February 15, 1943. They intended to cover the embossed George VI envelope stamp and generally were sold affixed to such envelopes.
Image Curtsey: http://4.bp.blogspot.com