Application of Act to debts in kind.

(1) Where any difficulty arises in applying the provisions of this Act relating to settlement of debts to a debt in kind, such provisions may be applied to such debt after converting the debt in terms of its market value on the appointed day. (2) The decision of the debt settlement officer as to the market value of a debt for the purpose of sub-section (1) shall be final and shall not be called in question in any court.