Clause 31

Except for the purpose of carrying into effect the provisions of this Act, or so far as may be required for the purpose of any proceedings, civil or criminal, an auditor appointed by the Minister under section 27 or 28 of this Act and an employee of any such auditor shall not communicate any matter, which may come to his knowledge in the performance of his duties as such auditor or employee, to any person other than the Minister, to the relevant authority in relation to the dealer concerned, or to any other person specified by the Minister or such relevant authority and, in the case of an employee, to any person other than the auditor by whom he is employed.