Mr Justice Flood has said he will give builders Brennan and McGowan "one final opportunity to put their house in order" in relation to the tribunal's request for documents concerning their financial affairs.
In a ruling yesterday, Mr Justice Flood said Mr Tom Brennan and Mr Joe McGowan had in his opinion been "in serious breach of the orders for the discovery and production of documents which I made in the exercise of my statutory powers".
The documents relate to offshore companies in the Isle of Man and in Liechtenstein owned by Mr Brennan.
Mr Justice Flood said a letter setting out all the tribunal's concerns would be given to the solicitor for the builders, "so they will have the wherewithal to remedy the situation".
"I have decided to defer any final decision on the matter until I have seen Mr Brennan's and Mr McGowan's response to this letter," he said.
Mr Justice Flood said: "On more than one occasion I have made it clear that I will not hesitate to bring the matter before the High Court if my orders are not complied with in full.
"It has been a feature of this discovery process that on each recent occasion on which I have stated my intention to bring this matter to the High Court, further documents or affidavits have been produced," he said.
For example, on June 26th, Mr Justice Flood deferred proposed High Court proceedings after he heard documents were in transit from Liechtenstein and the Isle of Man.
He said: "Spectacularly, on July 3rd, I received two boxes of documents and extensive affidavits of discovery from Messrs Brennan and McGowan. These documents were reviewed and further gaps were noted."
Referring to a tribunal order made to the auctioneer Mr John Finnegan, Mr Justice Flood said: "I am of the opinion that Mr Finnegan is seriously in breach of the tribunal's order of April 3rd, 2001."
Mr Justice Flood said he had informed Mr Finnegan's solicitors of his dissatisfaction "and of my intention to bring the matter before the High Court if full compliance with my orders is not achieved. Such compliance has not been achieved to date."
Mr Brennan said yesterday he was "90 per cent sure" money was paid for the site and house in Swords of former minister Mr Ray Burke.
However, Mr Pat Hanratty SC, for the tribunal, said there was no documentary evidence to prove Mr Burke paid for the site or for the house which was built on it.