Section 227 of CA 2013 : Section 227: Legal Advisers And Bankers Not To Disclose Certain Information

Explanation using Example

Imagine a scenario where a company is undergoing an investigation by a Tribunal for alleged financial discrepancies. The Tribunal demands access to all relevant documents and communications. However, the company's legal adviser has exchanged several privileged communications with the company's management, which contain sensitive legal advice.

According to Section 227 of The Companies Act, 2013, the legal adviser is not required to disclose these privileged communications to the Tribunal. The only exception is that the legal adviser must disclose the name and address of the client, which in this case is the company under investigation. This provision ensures that the legal professional privilege is maintained, even during a legal inquiry by a Tribunal or government authority.