(A) Under compulsion of law (say, the banker responds to the court‘s order for presenting
statement of
accounts for legal
purpose).
(B) In the public interest (say, disclosing enemy accounts during
war period) (C) In
the interest of the bank
(say
bank has to file a suit to
recover dues)
(D) Under express or implied consent of the customer (implied in case of supplying credit information
in general
terms).
In addition to above, there are some authorities who can call for the returns and information specially or generally.
These authorities
are
:
a) Income Tax Authority
b)
Registrar of
Joint Stock Companies c)
Bangladesh
Bank