"Handbook of Artillery Instruments 1914", says "Telescopes, Sighting, No.1, Mks. I, I*, II and III, Magnification 3 diameters, Field of View 10°, Remarks: Fitted with a pointer. For sights of garrison guns."
All those shown in the Handbook are straight-through types so to speak, whereas yours has a 90° eyepiece, so taken with the more modern looking markings, I assume yours dates to the WWII period.
The Handbook does not clearly define "garrison", but the other alternative designation seems to be "field artillery", so I assume it means emplaced artillery, such as fortresses etc.
That at least corresponds to the name "Royal Garrison Artillery" given to those troops who manned fortifications in the late 19th and early 20th centuries.
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