11 September 2009
Can any body explain me the difference between notification and circular given by any govt depatment specialy taxation department....
A notification is issued by a government (central/ state) to exercise the power of a legislative enactment (Parlimentary/ Assembly). These notifications generally lay down the law taking care of some procedural aspects of the enactment.
The circulars are issued by the chief executive in charge of the taxation hierarchy, and are normally explanatory/ interpretative or relax the rigours of the law administered. In short circulars are clarificatory in nature.
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