Mr Liam Lawlor told the tribunal yesterday he had not provided documents on certain companies and a consultancy interest because he had misinterpreted the tribunal's terms of reference.
Mr Lawlor said Demographic Strategic Consultants was a consultancy in mechanical engineering and he received a monthly fee of £1,000. It began in September 1998. Asked about his VAT returns, he said he was not sure VAT applied but if it did, it was all recorded.
Mr John Gallagher SC, for the tribunal, said he had had every opportunity over the past two years to furnish the tribunal the documents concerning all companies he had an interest in, including Demographic Strategic Consultants.
Mr Lawlor said: "My interpretation of the terms of reference is totally at variance with yours."
He said going back to companies in the 1960s, he misinterpreted the terms of reference. Asked about documents for Demographic Strategic Consultants, Mr Lawlor said he would be very pleased to put it together as quickly as possible and provide it to the tribunal.
Mr Gallagher asked for the documents by lunch-time.
"Is there a mad urgency for it?" Mr Lawlor asked. He said he thought it was absolutely unreasonable to ask for it by lunch-time.
He only had a few people in his office and he had to ask them to drop everything. "I think this is hair-splitting and time-wasting to ask them to come rushing in here."
The chairman said this was on foot of a subpoena which obliged him to produce the documents and asked him to provide them by 2.15 p.m. When the tribunal resumed, a file was produced.
The chairman also asked if he could compile a list of sources of income over the last five years which might be liable for tax. Mr Lawlor said he would.
Earlier, he was asked about political donations. He said he did not keep records and the political donations would be merged with his own accounts.
The political donations were used to run his constituency office, pay staff, run general election campaigns, and for home. He did not think it prudent or necessary to keep a separate record of political donations.
He said as a "guesstimate" he would have spent £250,000 since 1977 on elections.