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

His name came to public attention when he entered into oil contracts. Neither the purchase of a stake in telecommunications, nor his construction activities, nor his entry into banking operations, nor when he launched the Talia credit mobile phone service had drawn such media attention. “Tadbir Economic Development Group”……. However, it became a headline 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 received media attention. When the ceremony for the commencement of the Peace Pipeline project on Pakistani soil was held, the name “Tadbir Group” as its builder appeared on the news wires. Is this news accurate? Which organization is “Tadbir Economic Group” affiliated with? How does it generate income and how does it spend? What companies are the six major holding subsidiaries of “Tadbir Economic Development Group”? You will find answers to these questions.

Therefore, the public has little knowledge of the activities of this large economic organization. Just as they know little about the activities of “Barakah Foundation.” A major charitable foundation that is established under the supervision of the Imam’s Executive Headquarters (r.a.) to empower deprived areas and engage in public welfare activities. That too 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 the death of Ruhollah Khomeini) through a decree to Messrs. Habibollah Asgaroladi, Mehdi Karroubi, and Hassan Sane’i to take control of all unknown-owner funds and assets, ownerless inheritances, and assets related to khums collection, settlement of debts, and implementation of Article 49 of the Constitution, and other laws that are under the authority of the Wali Faqih. The aforementioned individuals had the authority from Ruhollah Khomeini to take any measures they deemed appropriate in all aspects of selling, managing, and administering these assets, or to place some of these authorities under the Ministry of Finance. This headquarters was obligated through this decree to spend all resulting income on matters specified by Islamic law, the Martyrs Foundation, the 15 Khordad Foundation, the Housing Foundation, the Aid Committee, the Organization of Social Welfare, the Rajavi Martyr Plan, and the Foundation of the Disabled of the Islamic Revolution and other matters they deemed appropriate. After Ruhollah Khomeini’s death, the leadership of the headquarters was transferred to Mohammad Shariatemadari by Seyyed Ali Khamenei in 1373, and then in 1376, Dr. Mohammad Javad Iravani took this position. Mohammad Makhbar has held the leadership of the headquarters from 1386 until now.

Dual Legal Nature of the Headquarters

The Imam’s Executive Headquarters consists organizationally of two sections: a judicial section and an economic enterprise. The judicial section has laws approved by the Islamic Consultative Assembly, and the economic section is organized by the order of Seyyed Ali Khamenei. The financial resources of the economic section are provided by the judicial section and its economic activities. In such a way that this headquarters even pays taxes on 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 sectors: state, cooperative, and private, and no other economic sector operating under the supervision of the leadership is defined.

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

Contradiction in the Implementation of Article 49

According to Article 49 of the Constitution, the government is obligated to seize wealth derived from usury, theft, bribery, embezzlement, gambling, misuse of endowments, misuse of contractors and state dealings, sale of barren lands and original commons, establishment of places of corruption and other unlawful matters, and return them to the rightful owner, and if the owner is unknown, give them to the state treasury. This decree must be executed by the government through investigation, research, 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 1363/05/17 by the second term of the Islamic Consultative Assembly under the presidency of Akbar Hashemi Rafsanjani, after the court confirms that the assets and property of natural or legal persons are unlawful, if the amount is known and the owner is identified, it must be returned to the owner, but if the owner is not identified, it is placed under the authority of the Wali Amr (Supreme Leader), and if the amount is not known and the owner is identified, the owner must be reconciled with, but if the owner is not identified, one-fifth of the property must be placed under the authority of the Wali Amr.

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

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

The law establishing the Organization for Collection and Sale of State Property and its bylaws were approved on 1370/11/07 by the third term of the Islamic Consultative Assembly under the presidency of Mehdi Karroubi.

The duties of the Organization for Collection and Sale of State Property specified in Article 1 of the law establishing the organization overlap with the legal duties of the headquarters, which represents a form of parallel execution of the Constitution.

The then Head of the Judiciary Sadegh Larijani, through circular number 100/15658/9000 dated 27/3/1392, transferred a large portion of the legal duties of the Organization for Collection and Sale of State Property to the Imam’s Executive Headquarters and considered that headquarters as the sole authorized entity regarding property related to the Wali Faqih. Furthermore, he extended the property under the authority of the Wali Faqih to include: unknown-owner property, ownerless property, inheritances without heirs, smuggled goods without owner and with absent owner, property deposited in free zones and special economic zones, confiscated property, abandoned property, property and real estate of missing persons with no trace, property related to khums collection and settlement and implementation of Article 49 of the Constitution and other laws under the authority of the Wali Faqih.

Exclusion from Inspection and Audit by the Court of Accounts

The activities of the headquarters, based on Clause 2 of the Law on the List of Public Non-Governmental Organizations and Institutions approved on 1373/04/29 by the fourth term 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 Wali Faqih will be with his permission), are not subject to supervision by the Court of Accounts except as per Section B of Article 2 of the Law on the Formation of the Court of Accounts if inspection is requested by the leadership.

Furthermore, the headquarters does not fall under any of the provisions of Article 2 of the Law on the Formation of the Court of Accounts that defines the scope of inspection of the mentioned organization.

Tax Exemption

Pursuant to Article 78 of the Law on the Amendment of Certain Articles of the Law on the Organization of Part of the State’s Financial Regulations (2) dated 1393/12/13 by the ninth term of the Islamic Consultative Assembly for the establishment of educational justice and implementation of Article 30 of the Constitution and equipping all educational institutions with priority to deprived areas and villages, Astan Quds Razavi and those economic institutions and enterprises that are subsidiaries of the armed forces and the Imam’s Executive Headquarters and other executive organizations that have not paid taxes until the time of approval of this law, were obligated to pay direct taxes and value-added tax.

However, on the other hand, Section (4) of Article (2) of the Law on the Amendment of the Direct Taxation Law approved on 27/5/1394 by the ninth term of the Islamic Consultative Assembly exempts the foundations and institutions of the Islamic Revolution that have been granted exemption by Ruhollah Khomeini and Seyyed Ali Khamenei from paying direct taxes.

The Procedures for Handling Cases Related to Article 49 were issued on 1379/03/10 by the then Head of the Judiciary Seyyed Mahmoud Hashemi Shahrudi based on delegated authorities from the leadership.

According to a circular dated 1388/05/14, the then Head of the Judiciary Seyyed Mahmoud Hashemi Shahrudi decreed that orders and decisions issued in matters concerning property under the authority of the Wali Faqih shall continue to be issued in the name of the Imam’s Executive Headquarters.

Through an order dated 1393/06/03 issued by Sadegh Amoli Larijani, Head of the Judiciary, Gholam-Hossein Mohseni Ejehi is the Chairman and member of the Supervision and Follow-up Committee for Cases Related to Article 49 of the Constitution.

In 1386, with the appointment of Mohammad Makhbar, a new approach to social and economic activities for the headquarters was initiated by Ali Khamenei with the aim of providing opportunities for public participation, especially entrepreneurs, inventors, and intellectuals of the country, with priority given to deprived sectors of society in underprivileged regions of the country……………………….!!!!!!!!!!!!!! Such that not only has this not been realized 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 as part of public non-governmental organizations because it does not appear in the Law on the List of Public Non-Governmental Organizations and Institutions approved on 1373/04/29 by the fourth term 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. Treasury Department in 2002.

Barakah Foundation

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

Barakah Foundation began its activities in Azar 1386 (November-December 2007), two months after Mohammad Makhbar took office. According to Shahin Shayan Arani, the first CEO of this foundation, “According to the announced policies, activities are limited to rural districts and remote and deprived areas of the country.” The activities of Barakah Foundation take place in the social sphere. The selected title for the 94-year report of this foundation was “From Mosque Construction to Poverty Alleviation.”

Tadbir Economic Development Group

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

• Tadbir Energy Development Group which is a shareholder in the following companies:
  • Pars Oil Company (public joint stock) – 75 percent
  • Bahman Geno Company (private joint stock) – 80 percent
  • Persia Industry and Gas Development Company – 100 percent
  • Qaedbassir Petrochemical Production Company (public joint stock) – 80 percent
  • Northern Drilling Company (public joint stock) – 10 percent
  • Tadbir Drilling Development Company (private joint stock) – 100 percent
  • Rey Niro Engineering Company (private joint stock) – 100 percent
  • Abadan Power Generation Company (public joint stock) – 75 percent
  • Modaran Shimi Chemical Company (private joint stock) – 100 percent
  • Parsian Refining Tadbir Company (private joint stock) – 80 percent
  • Pars Bazargan Company (private joint stock)
• 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 More Economy Company
    • Iran Telecommunications Company
    • Iran Mobile Communications Company (Hamrah Aval)
    • KazInterCom
  • Iranians Net Company
  • Asman Media Company
  • Raimon Media Company
  • Ariasel Telecommunications Development Company
  • Talia Communications Expansion Company
  • Mobin Comprehensive Communications Development Company
  • Mobin One Kish Company
  • Rahkam Iranians Communications Company
  • Mobin Khavar Technologists Company
• Tadbir Industry and Mining Development Company
  • Karun Phosphate Products Complex Company
  • Iranians Mining Development Company
  • Future Industry and Mining Development Company
• Tadbir Investment Company which is a shareholder in the following companies:
  • Pardis Investment Company
  • Iran and East Leasing Company
  • Iran and East Company
  • Silk Production and Export Company
  • Tus Farming Management Company
  • Future Tadbir Brokers Company
• Barakah Pharmaceutical Company which is a shareholder in the following companies:
  • Herbi Farmed (medicinal plants)
  • Alborz Persian Drug Research and Technology Foundation
  • Barakah Pharmaceutical Industrial Park
  • Biosan Farmed Company
  • Seltec Farmed Company
  • Barakah Tel Company (Health Call Center)
  • Ati Farmed Pharmaceutical Company
  • Shafa Farmed Company (Center for the Production of Raw Materials for Various Antibiotics from Living Cells) (Production of approximately 14% of the country’s essential medicines)
  • Alborz Distribution Company (confiscated) (belonging to Kazem Khosrowshahi) (with 9,000 covered warehouses)
  • Tolidiaro Pharmaceutical Company (confiscated) (belonging to Kazem Khosrowshahi
  • Alborz Elevation Investment Company
  • Sabhan Pharmaceutical Group
  • Alborz Bulk Raw Materials Production Company
  • Alborz Medicine Company (ready-to-inject syringes under the name Parifield
  • Sabhan Medicine Company (confiscated)
  • Sabhan Oncology Company (Sabhan Oncology anti-cancer drug manufacturing plant in Rasht city ) (confiscated)
  • Iran Medicine Company (confiscated)
  • KBC Company (confiscated – one of Iran’s drug import giants)
• Tadbir Strategic Management and Consultants Group
• Tadbir Building Development Group which is a shareholder in the following companies:
  • Omid Development and Construction Company
  • Behsaz Residential Construction Company Tehran
  • Future Pars Development Company
  • Tadbir Innovators Development and Construction Company (Farahzad Innovators Development and Construction)
  • Omid Range Hospitality Kish Company
  • Tadbir Construction and Development Company
  • Royal Aria Building Company (private joint stock)

In 1388, this headquarters was involved in purchasing a major stake in Iran Telecommunications Company, which caused numerous legal ambiguities and objections, along with several other companies. Prior to that, in 1379, this headquarters purchased 48 percent of Pars Oil shares, which was called the largest stock market transaction of that period.

It should be known that the method of confiscation and sale of property entrusted to the aforementioned institution according to Article 49 of the Constitution has always been subject to debate. However, a review of the five-year activity of that headquarters regarding property sales and the manner of conducting auctions for the general public is noteworthy. Also, the confiscation order in favor of the aforementioned organization only takes place through judicial authorities based on legal and judicial procedures and with the determination of Islamic jurists.

The rumor of announcement of assets of the aforementioned headquarters by its property and real estate management CEO does not align with the reality of the lack of pricing of confiscated property and the return of some of them to rightful owners by judicial authorities. From the perspective of critics and opponents, the mere continuation of this headquarters’ activities until today, when it started with a one-year deadline from the beginning, is itself noteworthy.

Also, according to those calling for a complete review of this headquarters’ activities, in year 70 and with the issuance of a decree by Seyyed Ali Khamenei for the confiscation of property of the Pahlavi dynasty members, Jews and other minorities and even Muslim emigrants, without a representative or attorney to supervise the property, the headquarters’ performance took on special conditions. According to them, of about ten thousand cases pursued in the headquarters in recent years, only 50 percent were related to the previous regime’s officials and about 50 percent were related to emigrant Muslim Iranians who had left the country and had no connection to the previous regime and were confiscated solely due to living abroad.

In fact, one of the main causes of this deviation has been the judges’ benefit from confiscated property and in some cases they have been accused of purchasing one to five properties for 10 to 30 percent of their value, and it has been stated that headquarters officials were not only unhappy with this phenomenon but encouraged and approved it as well.

Apart from the serious legal and religious ambiguities and objections to the confiscation of property of citizens who, for various reasons, reside in other countries, the costs of this action for the system’s reputation, by creating a base for opponents, creating dissatisfaction against the system, forming circles of corruption and mafia gangs for property confiscation under the guise of Article 49 and the headquarters and its consequences, creating pollution in the judicial apparatus, law enforcement, and the headquarters have been heavy, and the need for reconsideration is evident.

Also, the purpose of Article 49 was not only the pursuit of confiscating the property of previous regime officials (while the implementation of that itself is considered very deficient from the perspective of critics and only about one-fourth of all property throughout the country has been addressed) and with years passing since the approval of the Constitution, serious work in pursuit of implementing other regulations has not occurred, and this doubles the need for a reconsideration of the headquarters’ organizational structure.

• Oil Contracts
  • Contract for the development of the northern section of the joint Yaran field (shared with Iraq): valued at 600 million dollars, which was concluded as part of previous oil contracts with the Persia Oil and Gas Industry Development Company (a subsidiary of the Imam’s Executive Headquarters).
  • Contract for the development of the joint Yaran field and the Kupal and Maron fields: the contract amount was not officially announced, but Tasnim News Agency previously announced its value at 2.5 billion dollars. This agreement was signed between Gholamreza Manouchehri, Deputy of the National Iranian Oil Company and Naji Saadoun, CEO of the Persia Oil and Gas Industry 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 competence for oil exploration and production has been approved by the Ministry of Oil.

• Economic Sector Assets

This headquarters is one of the large economic enterprises in Iran. In November 2013, Reuters News Agency, in a series of analytical articles, based on official documents and evidence and valuation of property, 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 dollars.

Previously, the head of the headquarters announced the value of real estate and property under the organization’s control at fifty thousand billion tomans.

On June 4, 2013, the United States Treasury Department through Executive Order 13599 imposed sanctions on the Imam’s Executive Headquarters. This sanction was issued in reinforcement of executive orders issued in pursuance of the D’Amato Act.

Based on this, in the list published on January 16, 2016 , the Imam’s Executive Headquarters was not included in the SDN List and was also not subject to secondary sanctions , but American citizens have been obligated to block the interests or profits of the Imam’s Executive Headquarters.

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

In fact, the officials of the Islamic Republic of Iran’s government have attempted since the beginning of their regime to each transform into power mafia in their own way and by whatever means possible to seize Iran’s property and economy. Dozens of organizations and institutions such as the Revolutionary Guards, the Imam’s Executive Headquarters, … have emerged, each having played a role in plundering and looting Iran.

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

The capital of this organization is currently 95 billion dollars. 52 billion dollars of this capital is allocated to lands whose owners (officials and figures of the monarchy regime, as well as national minorities and opponents of the Islamic Republic, ….) were and therefore confiscated by the regime and 43 billion dollars of it is also the value of companies that this headquarters has founded 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 in 1364 by the Iranian parliament was formed. This organization began its activities from 1368 upon the order of Ayatollah Khomeini. Ayatollah Khomeini in 1368 (1989) through a two-paragraph decree asked Habibollah Asgaroladi (who passed away shortly before) along with the cooperation of Mehdi Karroubi and Hassan Sane’i to implement the clause included in the Constitution in 1364. According to Article 49, the property and assets of officials and close associates of the monarchy regime must be identified and confiscated, otherwise they must be sold and the proceeds given to organizations and foundations affiliated with Iran’s leader such as “Martyrs Foundation,” “15 Khordad Foundation,” “Imam Khomeini Relief Committee.” As specified in the aforementioned law, this headquarters had only one year to complete this work and at the end of 1369 should have been dismantled. However, now after 24 years it continues its activities. Following Khomeini’s death and Khamenei’s assumption of the position of leadership, this headquarters did not cease its operations with Khamenei’s cooperation. In fact, Ali Khamenei sought through this action 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 examination and investigation of assets and finances. In this parliament resolution, it is stated that centers and organizations affiliated with the leadership are not subject to any investigation except with the permission of the leader.

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

This organization, as is evident from its name, is affiliated with the leadership and Seyyed Ali Khamenei personally oversees it and the parliament and the Court of Accounts which are defined in the Iranian Constitution as two supervisory bodies have no authority against this organization.

Most responsible officials of this organization were previously part of government officials and ministers or trusted by Ali Khamenei.

Property and Lands: According to information, this organization owns confiscated property and lands valued at approximately 52 billion dollars. The owners of all these properties and lands are dissidents of the Islamic Republic as well as national and religious minorities.

Workshops and Companies: The value of all workshops and companies under the supervision of the Imam’s Executive Headquarters is estimated at 43 billion dollars. This organization, because it has broad operational 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 companies “Mobin Trust Development,” which owns 38 percent of its shares by the Imam’s Executive Headquarters, purchased 50 percent of Iran Telecommunications Company for 7800 billion tomans and after this transaction, one of the headquarters’ executives was appointed as head of the telecommunications company.

Another company in which the aforementioned headquarters has stakes is Parsian Bank, which owns 25 percent of its shares. Although according to information, the Imam’s Executive Headquarters owns 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 corporations in which it has stakes.

The majority of the headquarters’ economic productions and activities are conducted through a group known as the Tadbir Economic Development Group. Tadbir Group owns six companies, each operating in a specialized field. Such as the Tadbir Building Development Group headed by Mohammad Saidi Kia, former Minister of Construction and Restoration. Also, the Tadbir Energy Development Group headed by Gholamhossein Nozari, former Iranian Oil Minister. One of this company’s important contracts is the 600 million dollar Yaran oil field contract recently concluded between them and Iran’s Ministry of Oil.

Aref Norouzi, former head of the Imam’s Executive Headquarters, stated in an interview with FARS news agency in year 1378 that the headquarters’ profit in the stock market is 800 billion tomans. He added that currently 25 percent of Parsian Bank shares, 20 percent of Bank Mellat shares, 15 percent of Entrepreneur Bank shares and about 10 percent of Iran Khodro shares belong to this headquarters.

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

The aforementioned headquarters states in a report that it transfers all its revenue from various economic fields to another group from the Imam’s Executive Headquarters, called the Barakah Institution, and the Barakah Institution uses it for production in Iran. Which is in fact nothing more than a justification.

In general, it can be said that the Imam’s Executive Headquarters is a shadow government. Because the majority of this headquarters’ officials are former Iranian ministers and powerful officials who directly receive orders from Iran’s leader. The Imam’s Executive Headquarters is in fierce competition with the Revolutionary Guards in all economic and political arenas. For this reason, it can be said that Iran’s government is divided into several poles, each seeking its 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 has been the only rival to the Revolutionary Guards in many economic activities. The headquarters, because it is affiliated with Khamenei, enjoys very powerful economic and security rents and is far from any supervision and criticism.
The Imam’s Executive Headquarters is a governmental organization and not a state one that is directly supervised by the leader’s office. This headquarters was formed upon Khomeini’s order in 1989 with a one-year deadline to identify and confiscate property of those affiliated with Iran’s previous political regime, but this headquarters through Khamenei’s order from 1991, in addition to confiscating property of Pahlavi family members, confiscated property of Jews and all those who had emigrated abroad, (without the presence and knowledge of their representatives).

It is regrettable to know that:

The Head of the Judiciary through a circular to judicial authorities throughout the country stated: The Imam’s Executive Headquarters (r.a.) is the sole authorized entity regarding property related to the Wali Faqih.

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

Considering the order dated 6/2/68 of the Imam (r.a.) and the order dated 16/6/1368 of the Supreme Leader and other orders from his office regarding property under the authority of the Wali Faqih, the following is hereby announced to courts and prosecutor’s offices for taking appropriate action:

1 – Given that to date no permission has been granted by the office of the Supreme Leader to the Organization for Collection and Sale of State Property mentioned in Article 3 of the law establishing the Organization for Collection and Sale of State Property and its bylaws approved in 1370, the Imam’s Executive Headquarters (r.a.) is the sole authorized entity regarding property related to the Wali Faqih.

2- Property under the authority of the Wali Faqih includes unknown-owner property, ownerless property, inheritances without heirs, smuggled goods without owner and with absent owner and property deposited in free zones and special economic zones, confiscated property, abandoned property, property and real estate of missing persons with no trace, property related to khums collection and settlement and implementation of Article 49 of the Constitution and other laws under the authority of the Wali Faqih.

3- Courts are obligated to review property remaining from convicted parties in cases related to Article 49 of the Constitution whose judgments were issued in favor of other organizations but have not yet taken steps to identify, assume guardianship and own such property and issue supplementary judgments in favor of the Imam’s Executive Headquarters (r.a.).

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

Sadegh Amoli Larijani – Head of the Judiciary

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

The matter became exposed in a way no one anticipated. The announcement of the sale of properties of the Amir Mansoor Aria Group in Hamshahri newspaper coincided with another four-page advertisement from the Imam’s Executive Headquarters (s) at the level of 25 provinces of the country. This simultaneity caused the Aria Group’s assets and the headquarters’ assets to be considered as one in the media, and even Radio Television of the Islamic Republic emphasized the beginning of the Aria Group’s asset sales in 25 provinces. Apparently, following the publication of confused and inaccurate news by Mehr News Agency and Islamic Republic of Iran Radio in the 20:30 program on 14 Aban 1392 (November 2013), which is a widely watched program, it was announced that the property of the convicted party in the three trillion-toman case, i.e., Mah-Afrid Amir Khosravi, was put up for sale throughout 25 provinces of the country. Several multi-story buildings were shown in that program and the reporter of the 20:30 program insisted on conveying to viewers that these buildings belonged to the convicted party in the three trillion-toman case, while none of the buildings shown belonged to the Aria Group and might be among the buildings that the headquarters put up for sale.
Among the buildings in question in the headquarters’ property announcement were properties such as the Niagara Cinema, which belonged to the heirs of the late Ferdin, and the heirs of the late Ali Hatami also owned three shares of this cinema, which were introduced as the Aria Group’s assets, and even in one media outlet it was headlined that Mah Afrid Khosravi was a partner with Ali Hatami in this cinema. While part of the cinema property belonged to the headquarters, which was listed in item 65 of the advertisement. Also, another property across from the British Embassy was listed in item 56 of the same advertisement as Mah Afrid’s asset. In the 20:30 program, very many properties with very high figures and prices were attributed to Mah Afrid Khosravi and the Aria Group.
Given the practice of Islamic Republic of Iran’s Radio Television throughout the conduct of the banking corruption case trial, which never agreed to even reflect a small portion of the defendant’s defense and his lawyer’s arguments, it proceeded in a completely one-sided manner to publish false and exaggerated content and blackening against the client and the Aria Group. This time, too, in a way, it is manipulation of public opinion and attribution of ownership of dozens of properties throughout 25 provinces of the country that precisely, instead of enlightening public opinion, seeks to provide the basis for misleading people and officials from realities. In Islamic Republic of Iran Radio Television programs, there was never mention of 17,000 workers employed in the complexes under the management of Mah-Afrid Amir Khosravi. It is interesting that in an unprofessional move, the 20:30 program tried to convey to the audience the wrong idea that Mah Afrid spent funds received from banks on the purchase of urban properties and these funds were removed from the legitimate economic cycle and were engaged in the land and housing market game. While the LCs in question were used in the field of reviving previously bankrupt companies and establishing and launching new production units.

and by arranging emotional media games, while cunningly sidelining a successful entrepreneur and seizing his assets, they continue in this path.