Businessman Mr Jim Kennedy is the half-owner of the controversial property company Jackson Way, a solicitor who represented the company for many years told the tribunal yesterday.
Mr Stephen Miley, an experienced property solicitor who has figured in many planning and compensation controversies in Dublin, also said he was unaware of Mr Kennedy's involvement in Jackson Way until the tribunal told him.
Mr Miley said he and Mr John Caldwell, his client and the owner of the other half of the company, had spent the past few years trying to "get to the bottom" of the ownership question.
"We all know the trail ends with Jim Kennedy. I think there's no secret about that."
Investigations by the tribunal have traced ownership of a half-share in Jackson Way to Pertland Ltd, a company registered in Liberia. However, the ownership of this company has not been established.
Mr Miley represented Jackson Way from 1994 up to last year, during which time it sought and was awarded €13 million in compensation from Dún Laoghaire/Rathdown County Council in respect of some of its lands at Carrickmines which were acquired for the south-eastern motorway.
However, the council has so far refused to make this payment to the company, which is under investigation for allegedly bribing councillors to have its land rezoned.
Mr Miley told Mr Liam Lawlor, representing himself, this failure to pay was costing the taxpayer money.
He said the interest accruing was higher than normal commercial rates, a huge amount of unnecessary costs had been incurred and further litigation would probably be necessary to get the council to pay.
He said he chose to cease representing Jackson Way because it refused to complete an affidavit of discovery for the tribunal. "In those circumstances, I felt I could no longer represent them."
He continues to represent Mr Caldwell.
He said he was not aware of the involvement of Mr Kennedy in the lands until he was in contact with the tribunal in 2001, though he agreed there was no doubt that Mr Kennedy had been involved for many years before he (Mr Miley) was engaged to deal with the lands.
He realised now he had assumed that Mr Caldwell was the sole owner of the company. Mr Caldwell had never told him this was wrong. It was a matter of "serious concern" to him when he found out about Mr Kennedy's involvement.
Asked if Mr Caldwell had given instructions that his name should not appear on the files in relation to the lands, Mr Miley said that while he could not remember, Mr Caldwell probably had done so at their first meeting.
However, he said he had no issue with this as he was dealing with a properly-constituted company in England (Jackson Way).
"If General Motors asked me to act for them, I wouldn't ask who the shareholders were."
Mr O'Neill asked the witness if he would be concerned if General Motors gave him instructions but asked him not to record them.
Mr Miley said he would, "but you're not comparing like with like". He was always satisfied with Mr Caldwell's bona fides, and was happy to work in the direction he was sent.
Mr O'Neill quoted from a 1996 letter in which Mr Miley told a farmer who was renting the land that he didn't "know of any Mr Kennedy as mentioned in your letter".
Mr Miley said this was precisely the position. The ownership of Jackson Way was "an irrelevance" to him.
He had no "appreciation" of Mr Kennedy's involvement until the tribunal started.
Asked whether he had "blinkered" himself in relation to the lands, Mr Miley said his mind was focused in a different direction; it was not on his radar-screen.
Asked about the evidence of Mr Jude Campion, a former employee of Mr Kennedy's amusement arcade who said he met former Dublin assistant county manager Mr George Redmond in Mr Miley's office in 1989, the witness said this was "a total fabrication". He accused the tribunal of using Mr Campion's evidence "uncritically", and without making any attempt to check its reliability.