PRINCIPLE STATEMENT

A final order or judgment at law is one which brings to an end the rights of the parties in the action. It disposes of the subject matter of the controversy or determines the litigation as to all parties on the merits. On the other hand, an interlocutory order or judgment is one given in the process of the action or cause, which is only intermediate and does not finally determine the rights of the parties in the action. It is an order which determines some preliminary or subordinate issue or settles some step or question but does not adjudicate the ultimate rights of the parties, in the action. However, where the order made finally determines the rights of the parties, as to the particular issue disputed, it is a final order even if arising from an interlocutory application.

RATIO DECIDENDI (SOURCE)

Per Karibi-Whyte, JSC, in Igunbor v. Afolabi & Anor (2001) NLC-841996(SC) at pp. 16–17; Paras D–A.
"A final order or judgment at law is one which brings to an end the rights of the parties in the action. It disposes of the subject matter of the controversy or determines the litigation as to all parties on the merits. On the other hand, an interlocutory order or judgment is one given in the process of the action or cause, which is only intermediate and does not finally determine the rights of the parties in the action. It is an order which determines some preliminary or subordinate issue or settles some step or question but does not adjudicate the ultimate rights of the parties, in the action. However, where the order made finally determines the rights of the parties, as to the particular issue disputed, it is a final order even if arising from an interlocutory application."
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EXPLANATION / SCOPE

A final order ends the rights of parties in the action, disposes of the subject matter, or determines litigation on the merits. An interlocutory order is intermediate—determines preliminary or subordinate issues without finally adjudicating ultimate rights. However, an order that finally determines rights on a particular disputed issue is final, even if arising from an interlocutory application. The test is whether the order leaves something further to be done to determine the parties’ rights. If nothing remains but execution or implementation, the order is final. If further proceedings are required, it is interlocutory. The classification affects the right of appeal (as of right for final orders, leave required for interlocutory). The court examines substance, not label.

CASES APPLYING THIS PRINCIPLE