The banker is under an obligation to take utmost care in keeping secrecy of the details of the customer. However, the obligation of secrecy is not considered essential when

• A. a banker is required to give evidence in the court
• B. there is national emergency and disclosure is essential in the public interest
• C. there are clear proofs of reason to the state and when consent is given by the customer to provide information for the preparation of balance sheet
• D. All of the above