Nothing in sections ¹[234 to 247 and 250] shall require the disclosure to ²[³[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 ⁴[***] 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 ⁴[***] or person.