Developer Tom Gilmartin's evidence contained "very considerable contradictions right the way through", counsel for the Taoiseach, Colm Ó hOisín SC, told the Mahon tribunal yesterday.
He said Mr Gilmartin's story had "changed and evolved all the way through". Mr Gilmartin rejected the suggestion.
Mr Ó hOisín addressed the allegation that Mr Ahern had been paid £50,000 by developer Owen O'Callaghan in 1989 and noted the various occasions Mr Gilmartin had spoken about it.
Mr Gilmartin had told the tribunal that Mr O'Callaghan told him that Mr Ahern was paid the money to ensure that Dublin Corporation sold him a piece of land at Quarryvale that he was having trouble purchasing. The payment was made at a football match in 1989.
Mr Ó hOisín said yesterday Mr Gilmartin did not mention the payment in initial meetings with the tribunal or to his own solicitor, Noel Smyth. He did not tell the tribunal until a call in late 1999 and he did not give the reason for the payment until he gave direct evidence to the tribunal much later, Mr Ó hOisín said.
He added that in his 2001 statement, Mr Gilmartin said Mr O'Callaghan told him about the payment in 1992, but later, in evidence to the tribunal, he said he was told in 1989 and in 1993.
Mr Ó hOisín asked if he accepted there were contradictions in his evidence. Mr Gilmartin said he did not. When challenged, he repeatedly said "it's the same story" and Mr Ó hOisín said it was not. He accused Mr Gilmartin of inventing "a devious tissue of lies" against Mr Ahern. He complained that Mr Gilmartin seemed to feel he had "a licence to go on and on making speeches".
"I know, we'll do our best to keep him on track," tribunal chairman Judge Alan Mahon said.
"Your esteemed colleague taught me a little lesson here in the opening of this tribunal," Mr Gilmartin said.