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Difference between circular and notification

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(Querist)
14 November 2013 Dear Experts,
1) Can anyone please tell me what is the difference between Circular and Notification?
2) Please explain the legal sanctity bestowed on those two?
Thanks & Regards,
Rajesh
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
14 November 2013 A notification is issued by a government to exercise the power of a legislative enactment.
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Notifications are generally issued to handle some procedural aspects of the enactment.
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These are applicable to all -the authorities as well as to the assessees.
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The circulars are issued by the chief executive in charge of the taxation department, and are normally explanatory, or in the form of clarifications. These are binding upon the tax authorities particularly. Circulars affecting the interest of the assessee, may not be binding upon him. He can opt for a better course available in the law.
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https://www.caclubindia.com/forum/difference-between-notification-circular-87405.asp#.UoRo5tKBkpc
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