ISLAMABAD: Expressing the inability to respond to queries pertaining to tax returns’ laws, the counsel for Pakistan Muslim League-Nawaz (PMLN) leader Hanif Abbasi on Thursday pleaded before the top court to grant him time for “preparation”. A three-judge bench, headed by Chief Justice Mian Saqib Nisar and consisting of Justice Umar Ata Bandial and Justice Faisal Arab, resumed the hearing on Abbasi’s petition seeking the disqualification of Pakistan Tehreek-e-Insaf (PTI) Chairman Imran Khan and senior leader Jehangir Tareen from being members of the National Assembly. Advocate Akram Sheikh, who has been appearing on behalf of Hanif Abbasi, became numb when the top court asked him to submit the provisions of law supporting his argument regarding disclosure of foreign and local assets in income tax returns. The foreign assets include an offshore company Niazi Services Limited, which was registered in 1983, the period when Imran Khan was not residing in Pakistan. The said offshore company, through which a flat was bought, had dissolved in 2015 after the sale of the flat. The counsel for the petitioner contended that Imran Khan had become a tax filer in 1983 but he had never declare these assets in the income tax returns or wealth statement, adding that the house in Bani Gala was shown as a gift. The bench asked as to what provision of law required the non-resident to disclose his foreign asset in the income tax return. “What should we note down?” Chief justice asked. Advocate Sheikh responded that he was unable to answer. “I am not an expert in tax matters,” said Akram Sheikh, adding that he needed time to further look into the provisions of related laws. Justice Umar Ata Bandial observed that the tax returns did not require disclosure of assets. The court asked him to submit the tax record of Imran Khan, but the counsel for the petitioner told that he could not seek the record because the officials of tax office in Lahore had not shared the documents due to confidentiality. When the hearing started, the court was informed by the counsel that the PML-N had been bashed for a year on the issue, but now in the case of the PTI, the bench had restrained the politicians from holding media talks. On this, the chief justice said that media talks had been restrained within the court’s premises, and added that the counsel may talk to journalists for explaining the arguments.