Difference between Notification & Circular

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Anil Kumar Kedia (Querist)
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17 June 2008 I want to know that what is the basic difference between Notification & Circular. Which is more powerfull. Kindly advice me.

CA CS CIMA Prakash Somani

CA CS CIMA Prakash Somani (Expert)
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17 June 2008 A notification is issued by a government (central/ state) to exercise the power of a legislative enactment (Parlimentary/ Assembly). These powers are in abundance in taxation (direct/ indirect) legislations. 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.

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