A medical practitioner, a landlord and an accountancy firm were among 15 individuals and companies fined for failure to file tax returns in the Dublin District Court yesterday.

Dr John F Mulvenna of St Mary's Road, Ballsbridge, Dublin 4 was fined £1,000 for failure to file income tax returns for four years, as was Mr Jerome O'Carroll, a landlord, of Idrone Terrace, Blackrock, Co Dublin. Both were given six months to pay with three days in prison in the case of default.

Corporate Accounting Services of Wentworth, Eblana Villas, Dublin 2 was fined £500 with six months to pay for failing to file its corporation tax returns for 1993 and 1994. The mandatory minimum fine for late returns was imposed despite the fact that the company has since paid what was due.

Rathbury Ltd, heating contractors, of Fitzwilliam Square, Dublin 2 was fined £3,000 with one month to pay for failing to file its corporation tax returns between 1992 and 1994.

Mr Francis Dunne, a haulier, of Barry Avenue, Finglas West, Dublin 11 was fined £6,000 for failing to file income tax returns between the tax years 90/91 to 95/96. He was given one month to pay with 45 days in prison in the case of default.

Mr Joseph Coyle, an aluminium fabricator, of Cashel Road, Crumlin, Dublin 12, and Mr Joseph McFadden, an electrician, of Limewood Avenue, Raheny, Dublin 5, were each fined £5,000 for failure to file returns over five years with one month to pay and 45 days in prison in the case of default.

The following individuals were fined £1,250 for failure to file income tax returns over five years: Mr Michael O'Brien, a taxi driver, of Grange Abbey Grove, Raheny, Dublin 13; Mr Michael C Keegan, a joiner, of Meadow Mount, Churchtown, Dublin 14; Mr Michael Mooney an aerial erector, of Achill Road, Loughlinstown, Co Dublin; Mr Patrick Kelly, a haulage contractor, of Grace O'Malley Road, Howth, Co Dublin; Mr Richard Ratcliffe, a fisherman, of Grace O'Malley Road, Howth, Co Dublin; Ms Clare Vella, a takeaway food shop owner, of Dunloe, Fortunestown Lane, Saggart, Co Dublin; and Mr Maurice Keane, who worked in refrigerations, of Forest Hill, Rathcoole, Co Dublin.

Mr James Reid Jnr, a garage owner, of Aisling, Castleknock Road, Dublin 15 was fined £1,500. However, Justice Timothy Crowley put a six month stay on the fine pending a ruling on a point of law regarding the summons received by Mr Reid.

A further 23 cases were adjourned until February 2nd, 1999.