A businessman who owes millions of euro to the taxman claims he is at risk of "double jeopardy" as he is facing both criminal charges and civil contempt proceedings for allegedly attempting to break into his former premises.
Car dealer John Alex Kane was arrested and charged after a garda spotted him outside his old showroom in Granard, Co Longford, on June 9.
According to Garda affidavits, a side exit had been forcibly prised open and Mr Kane was found holding a battery-powered drill.
A Revenue-appointed receiver alleged the incident is just the latest episode in a lengthy campaign of intimidation, which has involved arson, the placement of rat poison in feeding troughs, and the contamination of a farmer's milk.
Myles Kirby claims the campaign has been orchestrated by Mr Kane to dissuade people from buying his properties, which are being sold to satisfy a €4.97m judgment secured by the Revenue Commissioners in 2009 over unpaid taxes.
Mr Kirby, of Kirby Healy Chartered Accountants, is seeking the activation of a two-month suspended sentence Mr Kane received last year for civil contempt after he was found to have breached undertakings not to interfere with the receiver's work.
In the High Court yesterday, Mr Kane denied he had attempted to break into the premises and said he would be opposing the application.
He claimed he had been visiting ponies on land at the back of the premises and closed the door when he noticed it was open.
Mr Kane complained to Mr Justice Michael MacGrath that he was before two different courts over the same matter.
"This is double jeopardy. I am in for the same thing in Longford Court," he said.
Gary McCarthy SC, for Mr Kirby, said he did not accept the veracity of Mr Kane's explanation for being at the premises. "He has come up with this story, which I say is not a credible story, at the last minute," said Mr McCarthy.
The barrister said that even on Mr Kane's version of events he was still in breach of undertakings he had given.
Mr Kirby previously moved for the activation of the suspended sentence last February after a number of sinister incidents. These included the discharge of a shotgun near the home of a farmer buying land from the receiver. Another prospective land purchaser received a threatening letter.
The proceedings were adjourned at the time to allow Mr Kane to seek civil legal aid as he said he was "insolvent".
The court heard yesterday his application had still to be decided upon as the Legal Aid Board had raised queries.
Mr Justice MacGrath heard Ivor Fitzpatrick and Co, the solicitors representing Mr Kirby, had accused Mr Kane of causing confusion in his legal aid application by claiming possession of properties under the control of the receiver.
Mr Kane said he had intended to file an affidavit denying the allegations once he obtained legal aid.
Adjourning the application, Mr Justice MacGrath warned he would not let the case go on indefinitely and gave Mr Kane a week to file his affidavit.
"I suggest you contact the legal aid centre today. I will not be adjourning this case any further," the judge said.