An official investigation has been ordered into possible breaches of company law by Streamline Enterprises, Mr Michael Lowry's refrigeration company, and by Celtic Helicopters, the Dail was told yesterday.

Possible breaches of the law by Dunnes Stores are also being "actively pursued", it was disclosed by the Tanaiste and Minister for Enterprise, Trade and Employment, Ms Harney.

Officials from her Department were appointed this week to examine the books of Streamline Enterprises and Mr Ciaran Haughey's Celtic Helicopters.

An announcement on the position regarding Dunnes Stores is to be made within the next few days.

Ms Harney said the apparent breaches of company law brought to light by the McCracken tribunal would have to be investigated, and it was her responsibility to ensure that they were.

"It is my duty to inform the House that I have appointed, under Section 19 of the Companies Act, 1990, two authorised officers from my Department to examine the books of two of the companies mentioned in the tribunal report," she said.

"Last Tuesday, I appointed Mr Peter Fisher to examine the books of Garuda Ltd, which trades as Streamline Enterprises, and Mr Gerard Ryan to examine the books of Celtic Helicopters Ltd," she added.

Streamline Enterprises is the company owned by Mr Lowry which, the tribunal was told, carried out refrigeration services for Dunnes Stores.

The Tanaiste said the brief of both officers was to establish what evidence was available to show that either the companies, their directors or their auditors breached particular provisions of the Companies Acts.

She did not intend to speculate on what specific action might be appropriate on foot of their reports, and would not be making any further comment until she had received the reports and considered them.

Ms Harney said the tribunal report had been revealing in respect of the dealings between Dunnes Stores, Deputy Lowry and Streamline Enterprises, which Mr Justice McCracken had described as "extraordinary", "unorthodox" and "unhealthy", said Ms Harney.

"For my part, I find these dealings deeply disturbing. I believe that they require further scrutiny."

The McCracken tribunal had demonstrated that there may well have been breaches of company law by Dunnes Stores or its subsidiaries.

"I can assure the House that I am actively pursuing this matter with Dunnes Stores at present," she added.

"There are a number of different approaches available. I expect to be in a position to make a further announcement within a matter of days," she said.

Speaking during the debate on the terms of reference for the new tribunal, Ms Harney said its first task should be the identification of political donors. "Once we follow the trail of donors we can quickly establish whether or not that trail leads to policy decisions made in the 18-year period covered by the terms of reference."

The tribunal would firstly have to investigate fully the relationship between Dunnes Stores and Mr Lowry and, secondly, "the financial mystery whereby Mr Charles Haughey apparently managed to sustain the lavish lifestyle of a landed aristocrat on the relatively modest salary of an elected politician".

"We now know that Ben Dunne's largesse paid the bills for three years or so; but who has kept the Kinsealy show on the road for the last 30 years?"

Thirdly, the tribunal would have to investigate decisions made by both of those individuals while they were in Government to ascertain whether or not public favours were sold for private cash.

Ms Harney said Mr Haughey had masqueraded for almost a generation as the spirit of the nation. "It is more fitting to say that he is the spectre of the nation. The report of the McCracken tribunal unambiguously put flesh on the ghost; the forthcoming tribunal must lay the ghost to rest."

Mr Haughey was a "kept man" and we now knew that one leading businessman was a generous donor, she added. "But it is clear that the financial gifts proferred by Ben Dunne merely scratch the surface of a lifestyle usually the preserve of multi-millionaires."

The McCracken tribunal had raised as many questions as it answered and there was every reason to believe that Mr Dunne was just one of a number of financial sponsors of Mr Haughey. "It is reasonable to assume that other contributions may not have been so apparently benign as those of Mr Dunne," she said.

Ms Harney also said it was inconceivable that Mr Haughey would now escape censure or sanction by the State. "If he pays no penalty for his wrongdoing it will send an alarming signal to those who, for a lot less, have had to face the full rigours of the law."