The Criminal Assets Bureau yesterday obtained a High Court judgment for £242,799 against Patrick "Dutchy" Holland, serving a 12-year jail sentence on drugs charges.
The judgment follows a tax assessment by the Revenue authorities for the years 1994 to 1996 plus interest.
Mr Justice O'Higgins, giving judgment in favour of CAB, said the assessment was not appealed by Holland and by virtue of income tax legislation the assessment therefore became final and conclusive. CAB was entitled to judgment.
Mr Brian Murray, for CAB, opened an affidavit by Holland who described himself as an unemployed printer.
He said he had no capital or income available to defend the proceedings. The head of CAB, Chief Supt Fachtna Murphy, said in an affidavit that he believed the profits or gains of Holland which were charged to tax followed an investigation by CAB into the identification of the defendant's assets "which derive or are suspected to derive directly or indirectly from criminal activity".