Saving for legal advisers and bankers :
Section – 251. Nothing in sectionsto [ and] shall require the disclosure to the [ [Tribunal] or to the Central Government or to the Registrar or to an inspector appointed by 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, referred to in the sections aforesaid, as such bankers, of any information as to the affairs of any of their customers other than such company, body corporate, [***] or person.