Three charges against Garuda Ltd, the refrigeration company owned by Michael Lowry TD which trades under the name Streamline Enterprises, are to be heard before the District Court in Dublin in April, the Courts Service has confirmed.

The charges were mentioned before the District Court on January 29th last and have been sent for hearing on April 16th. The case is being taken by the Director of Public Prosecutions on behalf of the Revenue Commissioners.

The firm, which has its registered offices at the Gables, Torquay Road, Foxrock, Dublin, but has a place of business in Thurles, Co Tipperary, is facing two charges relating to the the filing of incorrect information and incorrect accounts, on or about December 22nd, 2003, concerning the company’s corporation tax for 2002, contrary to section 1078(2)(a) and (3) of the Taxes Consolidation Act, 1997, as amended by section 211 of the Finance Act, 1999.

The third charge alleges that the company provided an incorrect corporation tax return to the Revenue on or about August 3rd, 2007, for the 2006 accounting year, contrary to the same sections of the tax consolidation Act.