Difference b/w Circulars and Notification.


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(Querist)
16 March 2009 Can anybody please tell the difference between a circular and a notification?

16 March 2009 A notification is issued by a government (central/ state) to exercise the power of a legislative enactment 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.

Source: https://www1.timesofindia.indiatimes.com/articleshow/2415077.cms


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