Companies Act — Section 227

227. Legal advisors 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.