The Imam’s Executive Headquarters: Major Economic Plunderer and Rival to the Revolutionary Guards

Its name came to prominence when it entered oil contracts. Neither the purchase of a portion of telecommunications shares nor its construction activities had brought it such attention, nor when it entered banking activities, nor when it launched the Talia credit mobile phone service. “Tadbir Economic Development Group”……. However, it became headline news when one of its newly established subsidiary companies, in its first contract, took over the development of an oil field.

It was after that when analyses began and “Tadbir Group” with its subsidiaries became the focus of media attention. When the ceremony for the construction of the Peace Pipeline in Pakistani territory was held, the name “Tadbir Group” as its builder appeared on the wires. Is this news accurate? What is “Tadbir Economic Group” affiliated with? How does it earn income and how does it spend? What companies are the six major holdings that are subsidiaries of “Tadbir Economic Development Group”? You will read the answers to these questions.

So the reader has little news about the activities of this large economic organization. Just as people don’t know much about the activities of the “Barakah Foundation”. The large charitable foundation that was established under the supervision of the Imam’s Executive Headquarters to empower deprived areas and undertake public interest activities. And also for the benefit of the needy and for underprivileged areas. How much income does “Tadbir Economic Development Group” with all its companies have? How much does “Barakah Foundation” spend?

This headquarters began operations on the 26th of Ordibehesht in 1368 (approximately one month before Ayatollah Khomeini’s death) through an order to Messrs. Habibollah Asgaroladi, Mehdi Karroubi, and Hassan Sane’i to take control of all ownerless funds and property, inheritances without heirs, and properties related to Khums (Islamic tax), exemption from obligation, and the implementation of Article 49 of the Constitution, and other laws under the authority of the Supreme Leader. The aforementioned individuals had the authority from Ayatollah Khomeini to, as they deemed appropriate, take any action in all aspects of selling, maintaining, and managing them, or place part of these authorities under the Ministry of Economy and Finance. Through this order, the headquarters was obliged to use all resulting revenues for religiously prescribed purposes, the Shahid (Martyr) Foundation, the 15th of Khordad Foundation, the Housing Foundation, the Imam’s Relief Committee, the Welfare Organization, the Shahid Rajaii Plan, and the Foundation for the Disabled of the Islamic Revolution and other matters they deemed appropriate. After Ayatollah Khomeini’s death, the headquarters’ presidency was transferred by Ali Khamenei in 1373 to Mohammad Shariatmadari, and then in 1376, Dr. Mohammad Javad Iravani took this position. Mohammad Makhber has held the position of headquarters president from 1386 to the present.

The Dual Legal Nature of the Headquarters

The Imam’s Executive Headquarters organizationally consists of two sections: a judicial section and an economic enterprise section. The judicial section has laws approved by the Islamic Consultative Assembly, and the economic section was organized by order of Ali Khamenei. The economic section’s financial resources are provided by the judicial section and its economic activities. To such an extent that this headquarters even pays taxes in the field of its economic activities. This is while according to Article 44 of the Constitution of the Islamic Republic of Iran, Iran’s economic system is based on three state, cooperative, and private sectors, and no other economic sector operating under the supervision of the leadership has been defined.

The dual judicial and economic nature of the headquarters violates the basic principles of systems based on the separation of powers, because in such systems the judiciary is independent from the legislative and executive branches. According to Article 57 of the Constitution of the Islamic Republic of Iran, the legislative, executive, and judicial branches are independent from each other.

Contradiction in the Implementation of Article 49

According to Article 49 of the Constitution, the government is obliged to confiscate wealth resulting from usury, usurpation, bribery, embezzlement, theft, gambling, misuse of endowments, misuse of tax farming and state transactions, sale of barren and unclaimed public lands, establishment of places of corruption, and other unlawful matters, and return them to their rightful owner, and in case the owner is unknown, deliver them to the state treasury. This ruling must be implemented by the government through investigation, inquiry, and religious proof.

However, according to Article 8 of the law on the implementation of Article 49 of the Constitution of the Islamic Republic of Iran, approved on 17 May 1984 by the second session of the Islamic Consultative Assembly under the presidency of Akbar Hashemi Rafsanjani, the court, after ascertaining that the property and assets of natural or legal persons are unlawful, if the amount is known and the owner is identified, must return it to the owner, but if the owner is not identified, it is placed under the authority of the Supreme Leader, and if the amount is not known and the owner is identified, the court must settle with the property owner, but if the owner is not identified, one-fifth of the property must be placed under the authority of the Supreme Leader.

The contradiction of this resolution in its implementation with Article 49 of the Constitution is clear.

Parallel Operations with the Organization for the Collection and Sale of State-Owned Property

The law establishing the Organization for the Collection and Sale of State-Owned Property and its statute were approved on 28 November 1991 by the third session of the Islamic Consultative Assembly under the presidency of Mehdi Karroubi.

The duties of the Organization for the Collection and Sale of State-Owned Property as stated in Article 1 of the law establishing the organization and its statute overlap with the legal duties of the headquarters, which represents a kind of parallel implementation of the Constitution.

The then Head of the Judiciary, Sadegh Larijani, through circular no. 100/15658/9000 dated 18 June 2013, transferred a significant portion of the legal duties of the Organization for the Collection and Sale of State-Owned Property to the Imam’s Executive Headquarters and considered that headquarters as the only authorized body regarding property belonging to the Supreme Leader. Furthermore, property under the Supreme Leader’s authority was expanded to include: ownerless property, property without owners, inheritances without heirs, contraband goods without owners and with missing owners, property deposited in free and special economic zones, relinquished and abandoned property, missing property of absentees, property subject to Khums, exemption from obligation, and implementation of Article 49 of the Constitution and other laws under the Supreme Leader’s authority.

Exemption from Inspection and Audit by the Court of Accounts

The activities of the headquarters, based on Note 2 of the law listing public non-governmental institutions and organizations approved on 20 July 1994 by the fourth session of the Islamic Consultative Assembly under the presidency of Ali Akbar Nategh-Nouri, which states: (Implementation of the law regarding public institutions and organizations under the supervision of the office of the Supreme Leader will be with his permission), are not subject to the oversight of the Court of Accounts except as per section b of Article 2 of the law establishing the Court of Accounts if the leader requests an audit.

Furthermore, the headquarters does not fall under any of the provisions of Article 2 of the law establishing the Court of Accounts that defines the scope of the organization’s audit authority.

Tax Exemption

According to Article 78 of the law amending certain provisions of the law organizing government financial regulations (2) dated 4 January 2015 by the ninth session of the Islamic Consultative Assembly, to establish educational justice and implement Article 30 of the Constitution and equip all educational institutions with priority given to deprived areas and villages, the Razavi Holy Shrine and those economic institutions and enterprises that are subsidiaries of the armed forces and the Imam’s Executive Headquarters and other executive bodies that had not paid taxes until the approval of this law, became obligated to pay direct taxes and value-added tax.

However, on the other hand, section (4) of Article (2) of the law amending the law on direct taxes approved on 17 August 2015 by the ninth session of the Islamic Consultative Assembly exempts foundations and institutions of the Islamic Revolution that have permission for tax exemption from Ayatollah Khomeini and Ali Khamenei from paying direct taxes.

The regulation for handling cases regarding Article 49 was circulated on 31 May 2000 by the then Head of the Judiciary, Ayatollah Mahmoud Hashemi Shahrudi, based on delegated authorities from the leadership.

According to a circular dated 5 August 2009 from the then Head of the Judiciary, Ayatollah Mahmoud Hashemi Shahrudi, it was determined that rulings and decisions issued in cases that are instances of property under the Supreme Leader’s authority should continue to be issued and circulated in the name of the Imam’s Executive Headquarters.

Through a ruling dated 24 August 2014, Sadegh Amoli Larijani, then Head of the Judiciary, appointed Gholamhossein Mohseni Eje’i as the head and member of the oversight and follow-up committee for cases regarding Article 49 of the Constitution.

In 1386, with Mohammad Makhber’s assumption of office, a new approach to social and economic activities for the headquarters was initiated by Ali Khamenei with the aim of providing opportunities for people’s participation, especially entrepreneurs, inventors, and the country’s elites, with priority given to underprivileged sectors of society in deprived areas of the country……………………….!!!!!!!!!!!!!! yet not only has this not been achieved to date, but it has also led to the execution of many entrepreneurs.

The economic section of the Imam’s Executive Headquarters is not recognized among public non-governmental organizations because there is no mention of it in the law listing public non-governmental institutions and organizations approved on 20 July 1994 by the fourth session of the Islamic Consultative Assembly under the presidency of Ali Akbar Nategh-Nouri.

Part of the organizational structure of the economic section of the headquarters was published by the U.S. Department of the Treasury in 2002

Barakah Foundation

The revenue resulting from the implementation of Article 49 of the Constitution of the Islamic Republic of Iran as well as revenues from the headquarters’ economic activities, which are conducted as a private sector, are spent through an institution called the Barakah Foundation.

The Barakah Foundation began its operations in December 1386, two months after Mohammad Makhber’s assumption of office. According to Shahin Shayan Arani, the foundation’s first CEO, “according to issued policies, only work in villages and remote and deprived areas of the country” is on the foundation’s agenda. The Barakah Foundation’s activities take place in the social sphere. The chosen title for this foundation’s 2015 report was “From Mosque Building to Poverty Fighting.”

Tadbir Economic Development Group

This group is the headquarters’ income-generating arm in the form of a private sector. The subsidiaries of Tadbir Economic Development Group are the following holdings:

• Tadbir Energy Development Group which is a shareholder in the following companies:
  • Pars Oil Company (public shareholding) – 75%
  • Bahman Geno Company (private shareholding) – 80%
  • Persia Industry and Gas Development Company – 100%
  • Qaedbassir Petrochemical Production Company (public shareholding) – 80%
  • Northern Drilling Company (public shareholding) – 10%
  • Tadbir Drilling Development Company (private shareholding) – 100%
  • Rey Nirou Engineering Company (private shareholding) – 100%
  • Abadan Power Generation Company (public shareholding) – 75%
  • Modabaran Chemistry Chemical Company (private shareholding) – 100%
  • Parsian Refining Tadbir Company (private shareholding) – 80%
  • Pars Bazargan Company (private shareholding)
• Mobin Iran Electronics Expansion Company which is a shareholder in the following companies:
  • Mobin Trust Development Company which is a shareholder in the following companies:
    • Mobin Company
    • Mobin Economic Mehr Company
    • Iran Telecommunications Company
    • Iran Mobile Communications Company (Hamrah Aval)
    • KazInterCom
  • Iranians Net Company
  • Aseman Media Company
  • Raymond Media Company
  • Ariatel Telecommunications Development Company
  • Talia Communications Expansion Company
  • Mobin Comprehensive Communications Development Company
  • Mobin One Kish Company
  • Rahkam Iranians Communications Company
  • Mobin Khawar Technologists Company
• Tadbir Industry and Mining Development Company
  • Karun Phosphate Products Complex Company
  • Iranian Miners Developers Company
  • Tomorrow Industry and Mining Developers Company
• Tadbir Investment Company which is a shareholder in the following companies:
  • Paradise Investment Company
  • Iran and East Leasing Company
  • Iran and East Company
  • Silk Production and Export Company
  • Tous Cultivation Manager Company
  • Tomorrow Brokers Agency Company
• Barakah Pharmaceutical Company which is a shareholder in the following companies:
  • Herbi Farmed (medicinal plants)
  • Alborz Persian Medicine Research and Technology Fund Institution
  • Barakah Pharmaceutical Industrial Park
  • Biosan Farmed Company
  • Cell Tech Farmed Company
  • Barakah Tel Company (health telephone center)
  • Ati Farmed Pharmaceutical Company
  • Shafa Farmed Company (antibiotic raw material production center from living cells) (producing approximately 14% of all essential medicines in the country)
  • Alborz Distribution Company (confiscated) (belonging to Kazem Khosroshahi) (with 9000 covered warehouses)
  • Tollidaru Pharmaceutical Company (confiscated) (belonging to Kazem Khosroshahi)
  • Etelaei Alborz Investment Company
  • Sabhan Pharmaceutical Group
  • Alborz Bulk Raw Material Production Company
  • Alborz Medicine Company (prefilled syringes named Prefield)
  • Sabhan Medicine Company (confiscated)
  • Sabhan Oncology Company (Sabhan Oncology drug manufacturing plant in Rasht) (confiscated)
  • Iran Medicine Company (confiscated)
  • KBC Company (confiscated – one of the giants of drug imports into Iran)
• Tadbir Strategic Management and Studies Consultants Group
• Tadbir Building Development Group which is a shareholder in the following companies:
  • Hope Development and Construction Company
  • Behsaz Kashane Tehran Construction Company
  • Pars Future Development Company
  • Tadbir Innovators Development and Construction Company (Farahzad Innovators Development and Construction)
  • Range Hospitality Ommid Kish Company
  • Tadbir Construction and Development Company
  • Royal Aria Building Company (private shareholding)

In 1388, this headquarters was involved along with several other companies in the purchase of a major portion of Iran’s Telecommunications Company shares, which caused numerous legal ambiguities and objections. Before that, in 1379, this headquarters purchased 48% of Pars Oil shares, which became the largest stock exchange transaction of that period.

It should be known that the method of confiscation and sale of property which has been entrusted to the aforementioned body according to Article 49 of the Constitution has always been subject to debate. However, looking at the five-year activity of that headquarters regarding property sales and the way auctions are held for the public deserves consideration. Also, confiscation rulings in favor of the above organization are only carried out by judicial authorities based on legal and judicial procedures and upon the determination of religious judges.

The rumor about the declaration of the headquarters’ assets by its property and real estate organization manager does not align with the reality of the lack of pricing on confiscated property and the return of some of them to rightful owners by judicial authorities. From the perspective of critics and opponents, merely the continuation of this headquarters’ activities to the present day, while it had started from the beginning with a one-year deadline, is itself worthy of contemplation.

Moreover, according to those seeking a comprehensive review of this headquarters’ activities, in 1370, with the issuance of Ali Khamenei’s order for the confiscation of property of members of the Pahlavi dynasty, Jews, and other minorities, and even Muslim immigrants, without an attorney or representative to manage the property, the headquarters’ operations took on special conditions. According to them, of approximately ten thousand files followed up at the executive headquarters in past years, only 50% were related to the previous regime’s supporters, and approximately 50% were related to Muslim Iranians who had emigrated, left the country, and had no affiliation with the previous regime, and whose property was confiscated solely due to residing outside the country.

In fact, one of the main causes of this deviation has been the benefiting of ruling judges from confiscated property, and in some cases they have been accused of purchasing one to five properties at approximately 10 to 30% of their price, and it has been claimed that the headquarters’ officials were not only dissatisfied with this phenomenon but also encouraged and approved it.

Apart from the serious legal and religious ambiguities and objections regarding the seizure of property of citizens residing in other countries for various reasons, the costs of this action for the system’s image by creating a platform for opponents, causing dissatisfaction against the system, forming circles of corruption and mafia gangs to seize property under the cover of Article 49 and the executive headquarters, and its consequences, creating pollution in the judicial apparatus, law enforcement, and executive headquarters have been significant, and the need for reconsideration is evident.

Furthermore, Article 49 was not only about pursuing the confiscation of property of supporters of the previous regime (while even the implementation of that itself, from the perspective of critics, was very incomplete and only about one-fourth of all properties across the country was carried out), and despite years having passed since the approval of the Constitution, serious work has not been done in line with implementing other provisions, which doubles the need for reconsideration of the structure of the entire executive headquarters system.

• Oil Contracts
  • Northern Section Development Contract of the Joint Yaran Field (joint with Iraq): valued at $600 million, which was concluded as part of previous oil contracts with the Persia Industry and Gas Development Company (a subsidiary of the Imam’s Executive Headquarters).
  • Joint Yaran Field and Kupal and Maroun Fields Development Contract: the contract amount was not formally announced, but the Tasnim news agency had previously announced its value as $2.5 billion. This agreement was signed between Gholamreza Monouchehri, Deputy of the National Iranian Oil Company, and Naji Saadouni, CEO of the Persia Industry and Gas Development Company (based on Iran’s new oil contract model).

The oil company affiliated with the Imam’s Executive Headquarters is one of eight Iranian companies whose competency for oil exploration and production has been approved by the Ministry of Petroleum.

• Economic Sector Assets

This headquarters is one of Iran’s major economic enterprises. In November 2013, Reuters news agency, in a series of analytical articles based on official documents and evidence and assessment of property values, company shares, and institutions affiliated with this organization, estimated the value of assets under the control of the Imam’s Executive Headquarters at approximately $95 billion.

Earlier, the headquarters’ president had declared the value of real estate and property under the organization’s control as fifty thousand billion tomans.

On June 4, 2013, the U.S. Department of the Treasury issued Executive Order 13599 subjecting the Imam’s Executive Headquarters to sanctions. This sanction was issued in the strengthening of executive orders issued in the direction of the D’Amato law.

On the basis of this, in the list published on January 16, 2016, the Imam’s Executive Headquarters was not on the sanctions list known as the SDN List and was also not subject to secondary sanctions, but American citizens were obliged to block the interests or profits of the Imam’s Executive Headquarters.

In July 2010, the European Union sanctioned Mohammad Makhber, the then president of the Imam’s Executive Headquarters, on the list of individuals or legal entities suspected of involvement in Iran’s nuclear program and ballistic missiles, but two years later, without any explanation, removed him from the aforementioned list.

In fact, the authorities of the Islamic Republic of Iran’s government have from the beginning of their regime’s coming to power tried, each in their own way, to become a power mafia and, in every way they could, to seize control of Iran’s property and economy. Dozens of organizations and institutions such as the Islamic Revolutionary Guards Corps, the Imam’s Executive Headquarters, … have emerged, each in some way playing a role in the plundering and robbery of Iran.

With a brief glance, it becomes clear that the Imam’s Executive Headquarters, under the direct leadership of Ali Khamenei, the leader of the Islamic Revolution in Iran, is administered and, according to some sources, is Khamenei’s powerful arm.

The capital of this organization is currently $95 billion. $52 billion of this capital is allocated to lands whose owners (officials and members of the previous monarchical regime, as well as national minorities and opponents of the Islamic Republic, ….) were, and therefore confiscated by the regime, and $43 billion of it is also the value of companies that this headquarters has established or purchased.

As mentioned, the Imam’s Executive Headquarters was established in 1368 and, according to Article 49 of the Constitution of the Islamic Republic approved by the 1364 Iranian Parliament, was formed. This organization began its activities from 1368 by order of Ayatollah Khomeini. Ayatollah Khomeini in 1368 (1989) through a two-paragraph order asked Habibollah Asgaroladi (who passed away some time ago) to, in cooperation with Mehdi Karroubi and Hassan Sane’i, implement an article that was included in the 1364 Constitution. According to Article 49, the property and assets of officials and relatives of the monarchical regime should be identified and confiscated, otherwise they should be sold and their proceeds given to organizations and foundations affiliated with Iran’s leader such as the “Shahid Foundation,” the “15th of Khordad Foundation,” the “Imam Khomeini Relief Committee.” As stated in the aforementioned law, this headquarters had only one year to complete this work, and by the end of 1369 should have been disbanded. However, now after 24 years, it continues its activities. Following Khomeini’s death and Khamenei’s assumption of the leadership position, this headquarters continued its activities with Khamenei’s cooperation. In fact, Ali Khamenei, through this action, wanted to achieve a kind of financial independence against the government using this organization.

The Iranian Parliament four years ago, through a resolution, exempted the Imam’s Executive Headquarters from property and financial investigation and audit. In this parliamentary resolution, it was stated that centers and organizations affiliated with the leadership are not subject to any investigation and audit, except with the leader’s permission.

The Imam’s Executive Headquarters, in cooperation with the Revolutionary Court, has confiscated or forcibly confiscated all lands and properties whose owners are among religious minorities, opponents of the Islamic Republic, or agents of the previous regime. The aforementioned report mentions the confiscation of property and assets of Iran’s Bahais by the Imam’s Executive Headquarters, in such a way that they have either been forced to repurchase their properties from the regime or forced to abandon them.

This organization, as its name suggests, is affiliated with the leadership, and the person Ali Khamenei oversees it, and the Parliament and Court of Accounts, which are defined in Iran’s Constitution as two supervisory bodies, have no authority over this organization.

Most of the officials responsible for this organization were previously among the government’s officials and ministers or were trusted by Ali Khamenei.

Real Estate and Lands: According to information, this organization owns confiscated real estate and lands valued at approximately $52 billion. The owners of all these properties and lands are opponents of the Islamic Republic and members of national and religious minorities.

Workshops and Companies: The total value of workshops and companies under the supervision of the Imam’s Executive Headquarters is estimated at $43 billion. This organization, because it has extensive executive authority, operates in all fields from oil and gas, banking, automobile manufacturing, pharmaceuticals to foreign relations.

According to information, four years ago, the group of “Mobin Trust Development” companies, of which 38% ownership is held by the Imam’s Executive Headquarters, purchased 50% of Iran’s Telecommunications Company shares for 7,800 billion tomans, and after this transaction, one of the headquarters’ managers took the position of head of the Telecommunications Company.

Another company in which the aforementioned headquarters holds a stake is Parsian Bank, of which 25% of its shares belong to the headquarters. Although according to information, the Imam’s Executive Headquarters holds less than half the shares in most companies, because it is supported by Iran’s leader, it has the first and last say in all companies and organizations in which it has a stake.

The most economic activities of the headquarters are carried out by a group known as the Tadbir Economic Development Group. The Tadbir Group owns six companies, each operating in a special field. Such as the Tadbir Building Development Group, which is overseen by Mohammad Saeedi-Kia, the former Minister of Construction and Urban Development. Similarly, the Tadbir Energy Development Group, which is overseen by Gholamhossein Nozari, the former Minister of Petroleum of Iran. One of this company’s important contracts is the $600 million development contract of the “Yaran” oil field, which was concluded between them and Iran’s Ministry of Petroleum some time ago.

Aref Norozi, former official of the Imam’s Executive Headquarters, stated in an interview with the Fars News Agency in 1378 that the headquarters’ profit rate in the stock market is 800 billion tomans. He added that it currently holds 25% of Parsian Bank shares, 20% of Mellat Bank shares, 15% of Entrepreneurship Bank shares, and approximately 10% of Iran Khodro shares.

Reuters agency reported that three years ago the aforementioned headquarters purchased the “Rey” group of companies. This group consists of 25 different companies, each operating in various fields such as energy, transportation, and banking to ostrich breeding. According to the U.S. Department of the Treasury, the value of “Rey” companies is approximately forty billion dollars.

The aforementioned headquarters reported that all its revenues in various economic fields are transferred to another group of the Imam’s Executive Headquarters, called the Barakah Institution, and the Barakah Institution in turn uses them for production in Iran. Which is actually nothing more than justification.

In general, it can be said that the Imam’s Executive Headquarters is a government in the shadows. Because a large portion of this headquarters’ officials are among Iran’s former ministers and powerful officials who directly receive orders from Iran’s leader. The Imam’s Executive Headquarters is in fierce competition with the Islamic Revolutionary Guards Corps in all economic and political arenas. For this reason, it can be said that Iran’s government has been divided into several poles, each seeking its own share of revenue and power in Iran.

The Imam’s Executive Headquarters is one of Iran’s financial-economic cartels. And in the past 5 years, it has been the only rival to the Revolutionary Guards in many economic activities. The executive headquarters, because it is affiliated with Khamenei, enjoys very strong economic and security rents and has been kept away from any oversight and criticism. The Imam’s Executive Headquarters is a governmental, not state, institution that operates under the direct supervision of the leader’s office. This headquarters was formed by Khomeini’s order in 1989 with a one-year deadline to identify and confiscate property of supporters of Iran’s previous political regime, but this headquarters, with the issuance of Khamenei’s order from 1991, in addition to confiscating property of members of the Pahlavi family, confiscated property of Jews and all those who had emigrated abroad (without the presence and knowledge of their attorney).

It is regrettable to know:

The Head of the Judiciary, through a circular to judicial authorities across the country, stated: The Imam’s Executive Headquarters is the only authorized body regarding property belonging to the Supreme Leader.

The text of this circular is as follows:
To judicial authorities across the country

In view of the ruling dated 27 February 1989 from His Eminence the Imam and the ruling dated 7 June 1989 from the Supreme Leader and other rulings from the Supreme Leader regarding property under the Supreme Leader’s authority, the following matters are hereby announced to courts and prosecutor’s offices for necessary action:

1 – Given that to date no permission has been issued from the Supreme Leader’s office for the aforementioned Organization for the Collection and Sale of State-Owned Property mentioned in Article 3 of the law establishing the Organization for the Collection and Sale of State-Owned Property and its statute approved in 1370, the Imam’s Executive Headquarters is the only authorized body regarding property belonging to the Supreme Leader.

2 – Property under the Supreme Leader’s authority includes ownerless property, property without owners, inheritances without heirs, contraband goods without owners and with missing owners, property deposited in free and special economic zones, relinquished and abandoned property, missing property of absentees, property subject to Khums, exemption from obligation, and implementation of Article 49 of the Constitution and other laws under the Supreme Leader’s authority.

3 – Courts are obliged to investigate property left behind by convicts in cases regarding Article 49 of the Constitution where rulings have been issued in favor of other institutions, but measures to identify, exercise guardianship, and possession have not been taken, and issue supplementary rulings in favor of the Imam’s Executive Headquarters.

Supervision of the proper implementation of this circular is the responsibility of provincial chief justices.

Sadegh Amoli Larijani – Head of the Judiciary

This headquarters also played a major and fundamental role in the execution of several major entrepreneurs of the country, including Mr. Mehrafreed Khosroshahi.

The matter was exposed and became public in a way no one expected. The publication of a sale advertisement for properties of the Amir Mansour Aria group in the Hamshahri newspaper coincided with the publication of another four-page advertisement by the Imam’s Executive Headquarters across 25 provinces of the country. This simultaneity caused the media to consider the Aria group’s property and the headquarters’ property as one and the same, and even the state television emphasized the start of selling Aria group’s property across 25 provinces. Apparently, following the publication of confused and incorrect news by the Mehr news agency and the Iranian Islamic Republic’s television in the 20:30 program on November 5, 2013, which is also a highly-watched program, it was announced that the property of the convicted in the 3,000 billion tomans case, that is, Mehrafreed Amir Khosroshahi, was placed for sale across 25 provinces of the country. Including several multi-story buildings shown in that program, and the program’s reporter insisted on convincing viewers that these buildings belonged to the convicted of the 3,000 billion tomans case, while none of the buildings shown belonged to the Aria group and might be among the buildings the executive headquarters has placed for sale.

Among the buildings in the headquarters’ sale advertisement, properties such as the Niagara Cinema, which belonged to the heirs of the late Fardin, and the heirs of the late Ali Hatami who held ownership of three shares of this cinema, were introduced as property of the Aria group, and even in one media outlet, it was titled that Mehrafreed Khosroshahi was a partner with Ali Hatami in this cinema. While part of this cinema’s property belonged to the headquarters, which was advertised in item number 65 of the advertisement. Similarly, another property opposite the British Embassy, in item 56 of the same advertisement, was introduced as property of Mehrafreed. In the 20:30 program, many properties with very high figures and prices were attributed to Mehrafreed Khosroshahi and the Aria group.

Given the Iranian state television’s approach throughout the banking corruption case trial, which never agreed to reflect even a small portion of the defendant’s defense and his attorney’s arguments, it acted in a completely biased and one-sided manner in publishing false and exaggerated claims and blackening the client and the Aria group. This time, too, in a kind of manipulation of public opinion and attribution of ownership of dozens of properties across 25 provinces of the country, precisely instead of clarifying the public’s understanding, it attempts to provide the conditions for misleading people and officials from the facts. In Iranian state television programs, there was never any mention of the 17,000 workers employed in the complexes managed by Mehrafreed Amir Khosroshahi. Interestingly, in an unprofessional move, the 20:30 program attempted to convince viewers of the false idea that Mehrafreed used funds received from banks for purchasing urban properties, and these funds, contrary to legitimate purposes, were diverted from the production cycle and spent in the land and housing market gambling. While the letters of credit in question in the case were used to revive previously bankrupt state companies and establish and launch new production units.

And by arranging emotional media games, while cunningly removing a successful entrepreneur and seizing his property, they continue on this path.