Independent TD and former government minister Michael Lowry is due to be arraigned on July 31 for alleged tax offences pending the removal of a stay on criminal proceedings.

Mr Lowry (60), of Glenreigh, Holycross, Co Tipperary is facing four charges that he allegedly filed incorrect tax returns in 2003 and 2007.

He was not present at Dublin Circuit Criminal Court today when Judge Martin Nolan adjourned the case until the last day of the court's summer term.

Judge Nolan noted that a judicial review will take place at the High Court on July 28 to rule on an application by the DPP to lift the stay on criminal proceedings.

The judge said that if that review is concluded by July 31, Mr Lowry will have to plead guilty or not guilty and must be present in court.

However he said if judgement is not given by that date, Mr Lowry's attendance will not be required and the case will be listed for mention on the day.

The Independent TD appeared initially before Thurles District Court last year, charged with three counts of knowingly filing incorrect tax returns on October 31, 2003, and one count of knowingly filing an incorrect tax return on August 3, 2007.

Last April Judge Elizabeth MacGrath formally sent him forward for trial to Nenagh Circuit Criminal Court, on his own bail bond of €500. His trial was later transferred from Co Tipperary to Dublin on the application of the DPP.