THE Fianna Fail leader, Mr Bertie Ahern, said only a tribunal of inquiry would be able to get to the bottom of the issue and the sooner it was established the better, to ensure that trust was restored to the political system.

The terms of reference should include the relationship between Mr Michael Lowry and Mr Ben Dunne and whether this relationship had affected Mr Lowry's decisions as a Minister.

It should also investigate "the existence and substance, if any, of an alleged affidavit in which it is alleged that a former Fianna Fail Minister received £1.1 million".

The Government must give the tribunal a focus rather than encouraging it to engage "in a potentially endless trawl".

He appealed to politicians and everyone else concerned to co-operate with the investigation.

Dunnes Stores had made a fortune from the citizens of this State in return for real service and quality. "I am sure they will want to approach this matter in a civic spirit and hold nothing that is relevant back."

It was obvious from the start that a committee of the Dail was inadequate for the task now going to the tribunal. The Government had "a closed, authoritarian cast of mind" and wanted to let in as little light as possible.

The Lowry affair was potentially the biggest political scandal of a financial kind in the history of the State. There were no precedents for a private company alleging that nearly £400,000 was paid largely under the counter to a leading politician, a close confidant of the Taoiseach and chief fund-raiser for Fine Gael.

"The former Minister's statement showed a level of personal financial dependency and obligation which is entirely inappropriate in a Cabinet Minister whether or not any abuse occurred."

There were persistent doubts about the award of the ESAT Digifone contract, which would not be allayed by a Sunday newspaper report that Mr Lowry held a mobile phone registered in the name of a beneficiary of the ESAT Digifone contract.

"After our experience with the former Minister's accusation of `cosy cartels' when he himself was involved in the cosiest cartel of all, nothing that he says can necessarily be taken at face value."

Referring to a Sunday newspaper report about an alleged payment of £1.1 million to a former Fianna Fail Minister, Mr Ahern said it would be for the tribunal to establish whether there was any foundation for the allegations, "or whether they were from start to finish black counter-propaganda against a respected member of this House to try to deflect some of the heat from Deputy Lowry".

The Progressive Democrats leader, Ms Mary Harney, said that despite her reservations about the terms of reference, she supported the setting up of the tribunal. The Government's whole handling of the issue had been dismal and it was difficult not to be cynical about it.

The Taoiseach had said there was a distinction to be drawn between office holders and others. Yet he had not inquired into why Mr Lowry - whose behaviour had led to this tribunal - had availed of the tax amnesty.

"Surely, that must have set alarm bells ringing," she said.

The sad fact remained that until the tribunal reported, all members of the House were unfairly tainted with suspicion.

All parties received corporate donations at election times and that was quite legitimate. "What the tribunal must get at is irregular or illicit payments."

The Taoiseach had made clear that the tax affairs of Mr Lowry would be investigated only by the Revenue Commissioners, which meant the investigation would be secret.

As these affairs were at the heart of the issue to be investigated by the tribunal, they should be out in the open.