Rules, circulars, notifications and order

We should understand  overview of law making process. 

- Constitution empowers Parliament to make laws in the form of Acts.  Act cannot go  beyond Constitution.

- Acts normally provide that the Govt. will  have power to make Rules under the  Act which ususally deall with procedural  aspects & provide forms etc.  Rules cannot go beyond the  Act.

- Acts also provide that the Government will have power to issue notification for various matters (e.g. prescribing date when the Act will come into force or form some Committee etc.)

- Some Acts also provide for issue of Order by the Govt.  For  example, Companies Act 2013 provides for issue of Removal of Difficulties Orders during initial  period of 5 years of implementation.

All the above form part of law of the land.  Constitutional validity of the same can be challenged in a High Court or Supreme Court.  Court has power to strike down that provision if it is found to be unconstitutional.

Circulars are  issued by the Govt. for clarification purpose only and are not binding on the stakeholders.  Courts have held  that in many cases that the Govt. is bound by its own circulars but the stakeholder can always challenge  the same in court.