The businessman Mr Jim Kennedy, who was scheduled to appear before the Flood Tribunal this afternoon, did not turn up.
Tribunal chairman Mr Justice Fergus Flood said it was "manifestly clear" Mr Kennedy was not co-operating with his inquiry and that he would consider the legal implications of today's development before returning to the matter next week.
A summary of correspondence between the tribunal's legal team solicitors for Mr Kennedy was read in to the record today in the absence of the elusive businessman.
The letters showed counsel for the tribunal wanted Mr Kennedy to give evidence in relation to bribery of politicians and rezoning in Co Dublin, including lands at Carrickmines.
The correspondence showed Mr Kennedy's testimony in relation to property companies, Paisley Park and Jackson Way, was also required. Jackson Way is currently pursuing a multi-million euro compensation claim following the compulsory purchase of lands it owned in Carrickmines.
The tribunal also wanted to hear from Mr Kennedy about his relationship with former Fianna Fáil TD Mr Liam Lawlor, former assistant Dublin county manager, Mr George Redmond, solicitor Mr John Cauldwell and former political lobbyist Mr Frank Dunlop.
Gibraltar-based solicitors for Mr Kennedy informed the tribunal's legal team in a series of letters earlier this year that their client had no dealings with those mentioned in correspondence, was suffering form ill health, and would not be attending the hearing as requested.
They said Mr Kennedy had renounced his Irish citizenship and was now a British subject who was under no legal obligation to comply with summonses issued by the tribunal.
Mr Justice Flood today said it was "manifestly clear he [Mr Kennedy] was not co-operating .. [and] is in breach of all the statutes in so far as they relate to this country." He said he would look at the legal implications of Mr Kennedy's position and would return to the matter in the middle of next week.
Mr Kennedy is a former publican, amusement-arcade owner and land speculator who lives in the Isle of Man and also maintains an address in Gibraltar.
He divested himself of ownership of most of his Irish businesses and holds the rest in complex offshore trusts. Mr Kennedy (55), who hails from Abbeyleix, Co Laois.
His wife Antoinette maintains an Irish address and is a director of the amusement arcade operated by Mr Kennedy for many years. She is scheduled to give evidence to the tribunal tomorrow. She also denies any knowledge of the matters under investigation.