A bicycle repair man and a barrister were among those who received fines in Dublin District Court yesterday for failure to lodge tax returns. Judge Desmond Windle told Mr Martin O'Brien, of Bridge Street, Ringsend, who runs a bicycle repair shop, he could not reduce his fines below £250 for each offence and that the court had very little discretion in the matter. If it had, he said, it might take a forward looking view.
Imposing fines totalling £1,250 for failure to make returns for a five year period, the judge said the court could not look forward and forget the past.
The returns had subsequently been made and a cheque sent to the Revenue Commissioners, the court heard.
Mr Martin Dully, barrister, of Kincora Grove, Clontarf, Dublin, was fined a total of £2,500 for failure to file returns for a five year period, 1991-1996.
The court was told that over the period in question Mr Dully had worked mainly for government bodies and that tax had been withheld. Substantial tax had been paid and Mr Dully wanted to get more information from the government bodies. Returns had since been made.
Academy Stores Ltd, newsagents, of Millmount Terrace, Drumcondra was fined a total of £1,000 for failure to file returns for two years. The court was told the returns had been filed and the taxes paid. However, the Revenue Commissioners said they had no knowledge of those returns being made.
Coast Road Investments Ltd, of Lower Drumcondra Road, was fined a total of £1,500 for failure to file returns over four years. The court was told there was no tax liability for the period in question and the returns had subsequently been filed. Returns had not been filed on time because of a difficulty with an accountant.
The Jimmy Dean Diner, of South Great Georges Street, Dublin, was fined a total of £1,000 for failure to file returns on time over two years.
Extra Care Ltd, a TV and video repair service, of South Park, Foxrock, Dublin, was fined a total of £1,000 for failure to file returns for two years.
Jag F.B. Ltd, a mail order company, of Kinsealy Court, Malahide, Co Dublin, was fined a total of £1,000 for failure to file returns for two years.
Moyfield Ltd., a social club, of Clonkeen Road, Blackrock, Co Dublin was fined £1,000 for each of the two years for which returns were not filed.
Royal Business and Computer Supplies Ltd., of Jones Road, Drumcondra, failed to make returns for two years, 1993 and 1994, and was fined a total of £2,000.
TFK Services Ltd., office supplies, of Tymon Cresent, Old Bawn, Tallaght, was fined a total of £2,000 for failure to file returns for 1991 and 1994.
McCrudden Cleaning Services Ltd, of Baggot Street, Dublin, was fined £2,000 for failure to file returns for two years.