Where any statute says that an order made by authority or court is final, it means that there is no further appeal or revision against such order as per the statute under which the order is made. It however does not debar the High Court or the Supreme Court to entertain any application made inviting their special jurisdiction. There may be instances notwithstanding an order is declared to be final under the statute, the superior revisional authorities may entertain an application for revision. Such an entertainment of revision is limited to the authority which has a superior administrative control over the lower authority. There may be instances also where such superior authority may suo motu take up revision in the circumstances prescribed therefor. In such cases the authority may not entertain any revision petition at the instance of private parties. That however does not prevent the affected party to move the original authority for making a report or a reference to the higher authority having revisional jurisdiction. Suo motu revision is always entertainable at the instance of any reference made by the subordinate authorities. Such instances are common in the case where the superior authorities are required to revise the orders made by the subordinates where the issues involved relate to any loss of revenue of the Government. Sometimes an order of an authority may be declared as final till some other circumstances arise. For instance, in the case where the order of the Returning Officer is made final, it remains final until election petition is filed, for, it becomes a subject-matter of consideration by the appropriate judicial authority only after the elections are completed, results announced and any election petition is filed. Where an order is declared final, the authority passing the order shall not have any jurisdiction to review the same unless the special provision is made in the Act conferring on the authority a right to review. The expression final order is also used in another sense to show whether the order made is conclusive of the dispute between the parties. Orders made on interlocutory applications are not final orders. Orders made by the appellate Court remanding the matter to the Court below is also not a final order. Only that which concludes any or all the issues between the parties will be treated as final order. An order of return of any proceedings or and an order of the return of the execution petition is not a final order, for, they have nothing to do with the essential matters in dispute. The order however returning the plaint for presentation to a proper Court is a final order as far as the rights of the parties concerned. An order disposing of any preliminary issues is also not a final order. The question of finality of the order arises in the context of filing of appeals. An appeal is ordinarily entertainable only when the order made is final.
[Ref.: Kanchanbhai v. Maneklal, AIR 1966 Guj. 19; C.S.T. v. Super Cotton Bowl Refilling Works, AIR 1989 SC 922; Union of India v. P.M. Paul, AIR 1985 Ker. 206; Ram Dubey v. Govt. of M.B., AIR 1952 M.B. 56; V.C. Shukla v. State through C.B.I., AIR 1980 SC 692.]