The work of the two sitting political tribunals, Moriarty and Flood, will be delayed and thereby made more expensive by Mr Charles Haughey's partial victory in the Supreme Court yesterday.
Last night The Irish Times learned that Mr Haughey has sought an appeal of the Revenue Commissioners' assessment of his tax liabilities arising from investigations following the McCracken Tribunal.
The matter was listed for hearing by the Appeal Commissioners two weeks ago and Mr Haughey sought an adjournment because of yesterday's judgment.
The Appeal Commissioners sit to hear tax appeals in camera until Friday. It is understood the matter is listed for hearing today. In the Supreme Court today discovery orders made by the Moriarty tribunal, investigating the financial affairs of Mr Haughey, will be quashed. The parties representing the State and the tribunal, on one side, and the Haugheys on the other met last night to try to agree a list of the relevant orders. But the quashing of about 36 orders, for discovery of documents from financial institutions relating to Mr Haughey and his family, does not preclude Mr Justice Moriarty from making similar orders.
The Supreme Court ruled that Mr Justice Moriarty, the tribunal chairman, should have given the Haugheys notice of his intention to make orders for discovery of documents, such as bank accounts, and give them a chance to make representations. Mr Haughey and his family also won their claim that they were entitled to an explanation by Mr Justice Moriarty of his interpretation of the terms of reference as they related to the Haughey family.
The five Supreme Court judges dismissed all other grounds of the "root and branch" appeal against the tribunal. The Chief Justice said it had not been established that the Tribunal of Inquiry (Evidence) Act, 1921, was unconstitutional. It was also found that Mr Haughey's right to privacy was not unjustifiably encroached upon by the making of discovery orders.
On the right to fair procedures and the court's obligation to defend and vindicate the citizen's constitutional rights, the court ruled: "The vindication of such rights requires that the impugned orders of discovery made by the tribunal other than in accordance with fair procedures be quashed and that the tribunal be deprived of the benefit of such orders and the court will so order".
Sources suggested a two to six months' delay in the work of the Moriarty and Flood tribunals. The extra cost involved could not be quantified. The two senior counsels employed by the Moriarty tribunal are paid a rate of £1,350 a day while the junior counsel get £950 a day.
A Government spokesman said the ruling on the constitutional issues was as the Attorney General, Mr David Byrne SC, had advised. The State's position in setting up the tribunal, as to the Government and the Oireachtas, had been upheld.
It could not be assumed, the spokesman added, that all the work done by the Moriarty Tribunal to date was void. For example, the Tanaiste's authorised officer appointed by the High Court, Mr Gerard Ryan, had handed over material relating to the Ansbacher accounts to the tribunal.
Following yesterday's ruling, however, it seems certain that the Moriarty Tribunal will not be able to have its public hearings over by Christmas as planned.
A spokeswoman at Mr Haughey's home said that he did not want to make any comment on the ruling last night.
