The use of the term counter mark or bankers mark on these coins is interesting. To be clear we are talking about marks that have been impressed (stamped) on the coin after the minting process has been completed. Various theories exist and a number of articles are available.
I believe that it is an area for research and it would require the formulation of a table of such marks, a little like the mint mark tables that exist in a number of publications. If we looked purely at what I am doing in this early stage columns could be added to the spreadsheet to accommodate such a study. Given my private thoughts on the matter you really need to have the full knowledge of the coin, ruler, mint, Regnal year and Ah year, to start such a study to be able to have data that could be analysed to come to some conclusion.
A simple question to ask. If the marks are some sort of dating mechanism why have they been placed, at times, over the Regnal year and or the Ah year on some coins?
If they are Shroff's marks as such where were they used for the one reign? An impossible question but what mints were which marks used on?
In mints that were used infrequently are these marks noticed on any of the coins? These are but a few of the many questions before any further thoughts can be deduced.