Mr Joseph Murphy snr said in evidence in Guernsey he had never made a political donation in his life and would never agree to a penny, never mind £30,000, to Mr Ray Burke.
He said he had never bribed anybody in his life and he had no idea Mr James Gogarty was "giving this bundle of money" to Mr Burke.
Mr Murphy, who gave evidence at the beginning of this month, had been asked if he would have authorised a payment to the former Minister for Foreign Affairs in June 1989.
The transcript of his evidence is being read into the record at Dublin Castle by the registrar, Mr Peter Kavanagh; the reading is to be completed today.
It is then expected that Mr George Redmond, the former Dublin city and county manager, will be recalled to the witness box either later today or tomorrow. He had begun his evidence to the tribunal but this was interrupted when the legal teams went to Guernsey for the taking of Mr Murphy's evidence.
Mr Murphy was asked in Guernsey whether he was ever consulted by Mr Gogarty or Mr Roger Copsey, the JMSE financial controller, about making a political contribution to any person for the election on June 15th 1989. He replied: "Never."
He continued: "I have never contributed to any political party in my life and I couldn't see any reason to contribute this time and after all, if I was that kind, I had nothing to gain. My lands were being sold at that time so the contribution - I would not in any way have agreed to a penny, never mind £30,000."
Mr Desmond O'Neill SC, for the tribunal, had read out correspondence concerning JMSE personnel which he said was the written record which dealt with the payment of the sum of £30,000 which ultimately found itself with Mr Burke.
He asked Mr Murphy if he had ever made similar or substantial political contributions to anybody before June 8th, 1989. Mr Murphy replied: "Never." He was asked if he would accept that if somebody was intending to pay out £30,000 to somebody else, Mr Copsey would get on to him to seek approval for that payment.
"Not necessary. Gogarty could get that done without his consulting me. Cheques for £30,000. £40,000, £50,000 . . . and all that, he had complete control over, over that," said Mr Murphy. He said Mr Gogarty had complete control over Mr Copsey.
Asked in detail about the cheques and their trail through accounts, Mr Murphy protested: "Look, I am mixed up with all this to and from with this £30,000 here and there. Whatever is there in these documents must be true. Who signed the cheques anyway?"
Mr O'Neill replied that Mr Frank Reynolds MD signed the cheques and Mr Gogarty. The original cheques had not been found. He said money was channelled to an account called General Agencies, which owned Lajos Holdings Ltd, a holding company for two of the Murphy Group companies.
Mr O'Neill said that as an ultimate source into which the funds from the sale of the Murphy Group lands would be lodged, it should also record what became of the £30,000 and the purpose for which that £30,000 was spent.
Asked if he had the accounts for General Agencies for the year 1989, Mr Murphy said he had not as he did not have accounts. He said he had no control over the trustees. Mr Michael Cush SC, for the Murphy Group, said a letter requesting information would be sent to the director of General Agencies.
Mr Frank Callanan SC, for Mr Gogarty, later put it to Mr Murphy that he was aware of the payment to Mr Burke.
Mr Murphy replied he had never made a payment to Mr Burke and would not condone it. "I had no idea that Gogarty was giving this bundle of money to Burke."
He continued: "If anybody had suggested it, I would have called a halt. I never bribed anybody in my life," he said.
Mr Murphy said there was one thing he would like to mention - "that this statement by Gogarty that at my wife's funeral that I asked him, which I think horrible, cruel and unpardonable . . . did I get the money back from Burke . . . I think £40,000 or something like that. I never mentioned - I wouldn't, on that sad occasion. I think it was cruel and callous and a low-type statement to make."