Section 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.