The Revenue Commisioners' action to secure documents relating to former Fine Gael minister Mr Michael Lowry from the Moriarty tribunal will he held in camera by the High Court today.
A spokesman for the Revenue would make no comment yesterday on the High Court action, but it is understood that the Revenue will argue strongly that it needs possession of all tribunal papers relating to Mr Lowry if it is to investigate his tax liabilities.
The tribunal is expected to argue that under the terms of the legislation under which it was established. it is obliged to maintain the confidentiality of all information supplied to it and that such information cannot be used to pursue any individual who has provided confidential information.
The tribunal's work was extended last year after it emerged that in 1995 Esat Telecom had made a $50,000 (€54,490) donation to Fine Gael by a circuitous route through the late Mr David Austin. Two months earlier, Mr Lowry - as Minister for Public Enterprise - had announced the granting of the second mobile phone licence to Esat Digifone, a company in which Esat Telecom had a 40 per cent interest.
