Trusts - Trust for sale - Application by administrator general for directions regarding the sale of trust property - Duty of administrator general - Independent valuation of trust property commissioned by administrator general - Valuation partially dependent on company’s audited financial statements - Whether there is actual or apparent bias or conflict of interest in the manner in which the audit was conducted to affect the reliability of the valuation - Sections 39, 40, 43 and 44 of the Administrator General’s Act