227. Legal advisers and bankers not to disclose certain information
Nothing in this Chapter shall require the disclosure to the Tribunal or to the
Central Government or to the Registrar or to an inspector appointed by the Central
Government—
(a) by a legal adviser, of any privileged communication made to him in that
capacity, except as respects the name and address of his client; or
(b) by the bankers of any company, body corporate, or other person, of any
information as to the affairs of any of their customers, other than such company, body
corporate, or person.