A five-member larger bench of the Supreme Court led by Justice Asif Saeed Khosa and comprising of Justice Ijaz Afzal Khan, Justice Gulzar Ahmad, Justice Azmat Saeed Shaikh, and Justice Ijaz-ul-Hassan resumed hearing the Panama Leaks case today.

As directed by the larger bench on the last hearing, Chairman National Accountability Bureau Qamar-uz-Zaman and Chairman Federal Bureau of Revenue appeared in the court and recorded their statements.

During the proceedings, Justice Asif Saeed Khosa asked FBR about its role in offshore companies.

FBR Chairman Irshad told the court that notices were issued to 343 individuals following the Panama Papers leaks, as per latest reports,.

"The owners of 39 companies are not Pakistani residents and 59 people denied ownership of offshore companies," the chairman elaborated.

Irshad told the apex court that Prime Minister Nawaz Sharif's sons Hasan and Hussain Nawaz as well as his daughter Maryam had responded to the notices issued to them by the bureau in November 2016.

Elaborating on the responses of the premier's children, the chairman told the court that Maryam had denied having property abroad and being the owner of any off-shore company. Meanwhile Hussain Nawaz replied that he had been living abroad since 2000.

The FBR chairman said that the FBR initiates action after tax returns are filed. Currently, Pakistan does not have any agreements over exchange of tax information with Panama, he added.

Chairman NAB filed all the record at the court yesterday. This included Hudabiya Paper Mills reference and Raiwind Estate Reference.