Final Order - Definition - Law Dictionary Home Dictionary Definition final-order

Definition :

Final order, an order appealed against cannot be regarded as a final order, where it does not of its own force bind or affect the rights of the parties, Prem Chand Satramdas v. State of Bihar, AIR 1951 SC 14: (1950) SCR 799.

The expression 'final order' has been used in contradistinction to what is known as 'interlocutory order' and the essential test to distinguish the one from the other has been discussed and formulated in several cases decided by the Judicial Committee. The test for determining the finality of an order is, whether the judgment or order finally disposed of the rights of the parties, V.C. Shukla v. State Through C.B.I., AIR 1980 SC 962: (1980) Supp SCC 92.

Where the order of the Commissioner under s. 33A required the Income-tax Officer to look into the books of account of assessee and make an estimate in the light of the material based on those books and directed him to substitute his estimate for the income already assessed under s. 23(4) and modify the assessment accordingly and in pursuance of that order the Income-tax Officer by his order substituted his estimate, the final order is not the one made by the Commissioner but the one made by the Income-tax, Office, Kishanlal Harichand v. ITO, AIR 1973 SC 1010 (1011). [Income-tax Act, (11 of 1922), s. 35(5)]

Made by the High Court for production of documents from the Union Government is not a final order within the meaning of Art. 134(1) of the Constitution, State of Uttar Pradesh v. Sujan Singh, AIR 1964 SC 1897 (1901). [Constitution of India, Art. 134(1)]