https://www.taxtmi.com/caselaws?id=189468 Bank secrecy is a qualified duty, not an absolute bar to disclosure. Section 52 of the State Bank of India (Subsidiary Banks) Act, 1959 imposes confidentiality, but disclosure may be required by law or justified by recognised exceptions. The text notes that Section 6 of the Bankers' Books Evidence Act, 1891 did not apply because there was no pending proceeding requiring inspection for that purpose. Even so, where account particulars were sought to comply with an earlier judicial direction and to assess possible gainful employment affecting back wages, the public interest and legal necessity supported disclosure. A writ court may direct disclosure in an appropriate case where a prima facie basis is shown and notice is issued to the bank. en-us Fri, 10 Apr 1992 00:00:00 +0530 Wed, 08 Mar 2017 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189468 Bank secrecy is a qualified duty, not an absolute bar to disclosure. Section 52 of the State Bank of India (Subsidiary Banks) Act, 1959 imposes confidentiality, but disclosure may be required by law or justified by recognised exceptions. The text notes that Section 6 of the Bankers' Books Evidence Act, 1891 did not apply because there was no pending proceeding requiring inspection for that purpose. Even so, where account particulars were sought to comply with an earlier judicial direction and to assess possible gainful employment affecting back wages, the public interest and legal necessity supported disclosure. A writ court may direct disclosure in an appropriate case where a prima facie basis is shown and notice is issued to the bank. Case-Laws Income Tax Fri, 10 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189468