The Criminal Assets Bureau has secured a judgment for some €2 million against a Corkman described in the High Court as a suspected drugs dealer.
The president of the High Court, Mr Justice Finnegan, yesterday decided the CAB was entitled to the judgment against Mr Patrick A. McSweeney, of Bishopstown, Co Cork.
He then adjourned the case to mid-November when he will hear submissions as to what order he should make regarding interest on the judgment sum.
The CAB had claimed from Mr McSweeney £1.623,067 for income tax, plus interest, in respect of an assessment for 1994/95.
Following an investigation and inquiries, a CAB officer, who is also an officer of the Revenue Commissioners, made the assessment for tax on Mr McSweeney under the Finance Act. The assessment was served on Mr McSweeney in February 1997.
The following month, Mr McSweeney filed a notice of appeal. The CAB replied that the letter from Mr McSweeney was not a notice of appeal as it had not complied with the requirements of the Finance Act. On that basis, the CAB refused to admit the appeal.
On April 1st, 1997, a demand for payment of the assessment was made on Mr McSweeney but he instituted High Court proceedings in which he denied the CAB claim and argued that the assessment was unreasonable, irrational, arbitrary and made for "improper purposes".
Mr McSweeney also claimed that because the CAB had seized papers belonging to him from his home and from his solicitor's offices in February 1997, it was not entitled to contend that his notice of appeal failed to comply with provisions of the Finance Act. He further contended the demand was invalid and void.
In his reserved judgment yesterday, Mr Justice Finnegan rejected Mr McSweeney's case and said it was appropriate that he should give judgment for the amount claimed.
The judge rejected arguments by Mr McSweeney that parts of the Criminal Assets Bureau Act 1996 was unconstitutional and also found against him on a number of non-constitutional issues. He turned down the claim that the assessment was unreasonable, irrational and arbitrary.
Mr Justice Finnegan, in dealing with the seizure in February 1997 of papers which were the property of Mr McSweeney, said Mr McSweeney had not given evidence in the action. Evidence had been given by his solicitor at the relevant time to the effect that the solicitor had been informed by Mr McSweeney that he had not retained copies of bank statements which were required for the purposes of the appeal against the tax assessment.
None of the other documents which were seized, on the evidence, were required for the purposes of the appeal, the judge said.
The judge added that there was no evidence that any attempt was made to obtain bank statements which one would normally expect to have been available from the bank in question.
In those circumstances, the judge said he had no admissible or satisfactory evidence that the bank statements were unavailable to Mr McSweeney or even necessary for the appeal.
Mr Justice Finnegan also rejected a claim that granting anonymity to witnesses in CAB cases is unconstitutional. He said there was no absolute constitutional bar to the granting of anonymity for witnesses.
The Constitution permitted the legislature to prescribe in special and limited cases for anonymity, he said.