In The Name Of God
Review of the provisions of the Civil Judgments against Ministries, Governmental Institutions and Municipalities
By: Kioumars Sepehri
Summary:
With the issuance of a verdict in civil lawsuits, in principle, its implementation must be in accordance with the conditions and formalities set forth in the Civil Judgments Enforcement Law, and having long deadlines for non-enforcement is irrational and contrary to the purpose and philosophy of the trial and the validity of the sentences. After the Islamic Revolution, the legislature has enacted regulations that have given some government and public authorities extra time to enforce the rulings issued against them. In principle, with the passage of subsequent laws (the General Accounting Law, which has broad provisions). These regulations, which have been approved under certain conditions, have validity or not, and assuming validity, under what conditions can the relevant authorities delay the execution of the sentence based on them, and in case of violation and abuse of the appearance of the law, what are the effects for them? There are issues related to these issues that are discussed in this article.
Keywords:
Urgency of execution of the sentence, deadline for execution of the sentence, ministries and governmental institutions, municipalities, non-governmental public institutions, state-owned companies, public accounting law.
Introduction and discussion plan:
According to Article 34 of the Constitution, litigation is an inalienable right of every person and anyone can go to the competent courts for litigation. The main purpose of litigation is to obtain a final judgment and enforce it. In other words, the purpose of litigation is to enforce the judgment. A person whose right has been violated and who has applied to the court for the realization of the right wants to exercise his right, simply obtaining the sentence does not guarantee his purpose and the sentence that is not executed will not be valuable, so it can be said that the execution of the sentence is more important. It is from the issuance of the verdict, and as a result, it is the execution of the verdict that the plaintiff's right is taken from the usurper and the right holder gets his right. Accordingly, the execution of the sentence is of a particular importance.(Mohajery, the implementation of the provisions of the 2007 Page 9)
In many cases, the convict, despite the certainty of the sentence, tries in various ways not to execute the sentence or ineffective execution of the executive operation, so the execution stage requires continuity and continuity of operations and speed in executive measures and should not be without a clear reason and document. Certainly, the executive measures were postponed, otherwise, if the court's ruling is not implemented, or if the paperwork is twisted, or the convict appeals against tricks to prolong the execution and destroy the effects of the verdict, the judiciary cannot provide the necessary credibility. To have and to rise to their duties, the implementation stage is not a stage that is delayed and doubtful and doubtful Azahay this and it was moving? (Madani, Execution of Civil Judgments, 1996, p. 12).
This is one of the provisions of the Civil Procedure Code.
The Law on Enforcement of Civil Judgments does not differentiate between convicted persons, both natural and legal persons, and private law legal persons (Article 34 of the law) in terms of how and when to enforce the sentence (Article 34 of the law). Whether it is a government organization or a municipality, there are regulations that create a special situation that, on the one hand, violates the principles of the law on the execution of civil judgments and philosophy, and requires certain judgments. On the one hand, it reduces the validity of the rulings, and on the other hand, in some cases, the grounds for misunderstandings and delays.One of these laws provides the law on how to pay the convict to the government and the non-provision and seizure of state property approved on November 6, 1986, which stipulated:
Article One:
Article One: Ministries and government institutions whose revenues and expenditures are included in the general budget of the country are obliged to pay the funds related to the government convicts regarding the final judgments of the courts and other legal authorities by observing the regulations from the credit related to the payment of approved budget obligations. In previous years, in the budget law of the whole country and in the absence of credit and the impossibility of providing other legal places in the next year's budget, the implementation of justice and registry offices and other legal authorities are allowed to seize movable property. And non-movable ministries and government institutions that provide the necessary credit and budget for p Dismissals are not condemned until the approval and notification of the budget one and a half years after the issuance of the sentence. In addition, the government is exempt from providing any provision at the said time, if it is proven that the above-mentioned ministries and institutions, despite providing credit, If the offender is convicted by the competent courts, he will be sentenced to one year of suspension from public service, and if the offender inflicts damage on the convict by the appellant, he is the guarantor of the damage.
Note 1:
The plaintiff against the claimant must submit the necessary bank guarantee to the court as security for the plaintiff. If the lawsuit or some claim is rejected, the court will guarantee that the bail or the remaining amount will be rejected by the court.
Note 2:Note 53 of the Budget Law of year 1978 and Note 18 of the Budget Law of year 1955 shall be repealed.
Another law that has been passed in this regard: The law on the prohibition of the seizure of movable and immovable property belonging to municipalities is approved on May 4, 1982 which is provided in this law:
Unified Article - Funds and movable and immovable property belonging to municipalities, whether in banks or in the possession of the municipality or with third parties and in the form of a guarantee in the name of the municipality, cannot be secured and confiscated before issuing a final verdict. Municipalities are obliged to pay the relevant funds to the convicts in accordance with the final provisions of their budget or other legal authorities within the limits of their financial regulations from the next year's budget, without taking into account the damages for late payment. In this case, the beneficiary can comply with the regulations regarding his claim for municipal property Provide or seize or withdraw.
Note: If it is proved that the municipality has refused to pay its debt by having the necessary facilities, the mayor will be separated from the service for one year.
But who is the government and what departments and organizations are considered government and government institutions and Municipalities include what organizations and institutions and under what conditions the government and municipalities can use these legal facilities and what is the legal procedure for violating the conditions and how these laws should be implemented but in practice how they are used and Basically, whether these laws are binding or not, and what are the principles governing the execution of sentences, and the issues related to these cases are the topics of this article, which are tried to be presented in a broad and concise manner, and it is hoped that justice will be done and shortened. File flow is effective.
1. Note 53 of the Budget Law stipulated: Ministries and governmental institutions are obliged to pay the funds related to the convict to the government regarding the final judgments of the courts subject to Note 18 of the Budget Law of 1334 of the whole country. The place of credit related to the payment of budget commitments approved in previous years shall be provided in the budget law of the whole country or from the place of credits approved by the unpaid debts of the relevant budget.
1- Principles and generalities:
1-1 Some of the principles governing the execution of civil judgments
1-1-1 Principles of Immediate Enforcement of Judgments: Article 34 of the Code of Civil Procedure states: As soon as the enforcement has been notified to the convict, the convict is obliged to enforce its provisions within ten days or to arrange for the convict to be paid on time. Or introduce a finance from which it is possible to execute the sentence and the convict's resignation, and therefore it is observed that the legislator emphasizes that the convict must execute the sentence without delay and urgently. Theory No. 3758 / August 7th to 21st, 2006 has stated the following: The principle is the immediate implementation of the final judgments of the courts and the delay in the implementation or non-implementation of H. The issue that need exceptional legal authorization (Official Gazette No. 18600 dated 10.15.87).
1-1-2 Principles of Continuity of Enforcement Operations and Failure to Execute the Execution of the Judgment: Article 24 of the Code of Civil Procedure stipulates: The judge (enforcement officer) cannot suspend, suspend, interrupt, delay or delay the execution of the sentence after the commencement of the execution. Except in the case of a court that has ordered the execution of a sentence or a court that has jurisdiction over the execution of a sentence, the convict shall be notified of the receipt or written consent of the convict to be closed or detained or suspended or delayed. This article is one of the important articles of the Civil Judgments Enforcement Law, which emphasizes the principle of the necessity of enforcing the enforceable sentence. When the court's will is based on a matter and appears in the form of a sentence in favor of the plaintiff and the defendant, this sentence must be enforced. (Mohajeri, Ali, Comprehensive Description of the Law on Enforcement of Civil Judgments, page 91).
Article 30 of the law also stipulates that a request for dismissal will not delay the execution of the sentence unless the court issues a delay in the execution of the sentence.
The principle is that the verdict is enforceable and the delay or non-execution of the verdict is due to the violation of the case (votes No. 198-30 / 9/71 of the First Branch of the Disciplinary Court of Judges. Hosseini, 2004, p. 72). There is a strong emphasis on the absence of any interruptions or closures or delays in the execution of the sentence, and officials and executives should not delay the execution of the sentence. Article 50 of the law in question is also significant in this regard.
1-1-3 Principles of Prohibition of State and Public Persons and Officials in Preventing the Execution of Judgments: Article 8 of the Code of Civil Procedure and the Revolution in Civil Matters stipulates: No official or organization or government agency can change a court order and Or to prevent its implementation, except for the court that issued the sentence or the higher authority, in cases specified by law.
Although it is not a question of preventing the execution of the sentence, it is important to show the importance and necessity of the execution of the final sentence of the court, and even the importance of the degree to which the legislature has emphasized in the general provisions of the Code of Civil Procedure. It is on this basis that Article 576 of the Islamic Penal Code also stipulates severe punishment for those who hold official positions, stating: If any of the officials and employees and government officials and municipalities in any rank and position That is, he abuses his position and enforces government written orders or enforces state laws and enforces them. Preventing the rulings or orders of the judicial authorities or any matter issued by the legal authorities shall result in a waiver of public service from one to five years.
Therefore, no government or public official has the authority, power or ability to prevent the execution of a sentence.
1-2 Validity or invalidity of the laws in question
1-2-1 Conditions and Conditions of Approval Time: As it is clear, the laws subject to discussion after the Islamic Revolution were adopted at a time when the country was involved in unwanted war and defense, and at that time many facilities and property of the government and the country It has been in the service of defending the integrity of the country and the territorial integrity of the country. And were independent of the state) in terms of income and financial affairs, were by no means desirable, and were incapable of fulfilling their full duties and obligations. Therefore, regardless of other problems and issues, we must consider that these laws are not enacted under normal conditions and specific conditions that are born and based on their implementation should be spending lavishly.
On the other hand, after the revolution, various institutions and organizations were created and engaged in various activities, without having adopted all the specific rules and regulations in all aspects, and it was quite natural that in practice in their financial and computational affairs with problems. Face to face, and by previous laws, including the General Accounting Law passed in 1349, could not meet the current situation.
1-2-2 Investigation of the issue through the General Accounting Law approved in 1987: The Law on Accounts, Principles and Criteria of Financial Activities and How to Deal Transactions and How to Manage Property and State Ownership and Governmental Institutions and Public Organizations and Government Companies Also, this law specifies how to create an obligation (in any way, whether contractual or non-contractual, etc.) and the quality of payments arising from it. The final verdicts issued by the competent authorities (such as the courts, the Court of Justice, the boards subject to the Labor Law, etc.). Article 8 of the General Accounting Law In this regard, he states:
Non-performing debts include debts payable in previous years that have not been credited to the relevant budget or are in excess of the approved credit, and in both cases have been created in one of the following ways without the device's discretion:
A.Definitive sentences issued by competent authorities.
B.Types of debts to the Ministry and government agencies and government companies resulting from services provided such as electricity, water, telecommunication, postage and similar costs incurred outside the scope of the executive branch.
C.Other debts created outside the control of the device.
The types of non-performing debts subject to this paragraph shall be determined and announced by the Ministry of Economy and Finance. Article 19 of the same law considers one of the ways to create commitment and create a religion for the government as the rulings issued by the legal and competent authorities.
What can be deduced from the review of the articles of the General Accounting Law is that: First, legal solutions have been envisaged to secure the convict and other competent authorities. Thirdly, despite the fact that this law has been passed after the law on how to pay a convict to the government and the non-provision and seizure of state property, and its producers who specialize in budgetary affairs and revenue and expenditure of government agencies, not only They did not mention the law, but did not see any need for it Execution of the convict to sentence government sentences and government agencies to set a deadline, but on the contrary, methods and strategies for payment have been considered and in several articles they have referred to the execution of the sentence. 6/15/65 (at least in the part related to the deadline for execution of the sentence at the rate of one year and a half after the year of issuance of the sentence), is contrary to the General Accounting Law, according to Article 140 of this law, the copy has been implicit. Silence in its statement is the best reason why the legislature has no opinion on giving a specific deadline.
In addition, there seem to be inconsistencies in the proposed law on how to pay a convict to the government, and otherwise, if a specific deadline is set for the government to enforce the sentence, it must be included in the relevant main and specialized law (which is the General Computing Law) Was determined. (1)
In this regard, we can also refer to Article 2 of the Law on the Execution of Financial Sentences, approved in 1998, although this law is apparently in the case of natural persons, but considering that no mention has been made of exceptions. There is a strong emphasis on the legislature's emphasis on the immediate enforcement of sentences and the lack of privileges for legal entities under public law.
1. This type of inconsistency has examples in the laws, including the right to stamp (tax) extension of the power of attorney, which in the law of collection of some government revenues and its consumption in certain cases that was approved in 1994, the amount of 100,000 Rials. However, in the laws that were later passed, it was estimated that 50,000 Rials were not paid by lawyers at all. Article 7, Article 130 of the Law on the Fourth Economic, Social and Cultural Development Plan approved on 11/6/1383 without a door. Considering the progressive law, respect for legitimate freedoms and protection of civil rights, which was approved on 2/15/2004, and is a specialized law with many rights. Straw for the accused, is approved.
Although no one has ever doubted the validity of the law in question (the law on how to pay a convict to the government and the non-provision and seizure of state property) and the declaration of its repeal is considered strange, it seems that the above inference and interpretation It is closer to the truth, however, given the breadth of the law, and assuming that the law is not obsolete, we will continue to discuss it in more detail.
2. Legal entities subject to public law
2-1 Municipalities
Obviously, the law prohibiting the seizure of movable and immovable property belonging to municipalities, approved in 1982, is not the only property of municipalities that can be secured and confiscated. Therefore, other legal entities that may have similar duties to the municipality will not benefit from this legal opportunity and exception. In this case, the villages can be used as examples, whose work and duties are something similar to municipalities, but in a smaller area. Therefore, if a villager is convicted of a personal offense, he cannot do so It cites.
Also, legal entities that are affiliated with municipalities but are governed independently cannot be subject to the title of municipality, for example, if the municipality of a city establishes a company whose job is to produce and distribute asphalt and obtain a conviction, it cannot take advantage of these legal opportunities. But in large cities, municipalities organize the organization and various organizations to determine their duties efficiently and according to the scope of work within the municipality, without having a real independent legal personality, such as: the service organization. Motorcycle, Parks and Green Space Organization, Cemetery Organization etc. in these cases seems to be the same as municipality, but they are more specialized. The Legal Department has commented on this theory like this:
"The law prohibiting the seizure of municipal property, passed in 1982, is an exception to the general rule, so assuming that the property of the affiliated organizations of the municipality belongs 100% to the municipalities that own the shares, it is not subject to this law." (Hosseini, 2004, p. 91) which seems to mean organizations with real and registered independent legal personality and the criterion that can be presented in this case is the same registration in the relevant authorities or non-registration.
2-2 Government and government institutions
Assuming that the law on how to pay a convict to the government and failure to provide and seize government property approved in 1986 has validity and has not been abrogated, it does not include all government legal entities in general and includes only two categories of these persons, which are: From: Ministries and Government Institutions.
Therefore, state-owned companies, non-governmental public institutions such as the Red Crescent Organization, Social Security Organization, banks, non-governmental public companies (which may have been state-owned before) such as urban water and sewerage companies, power distribution companies, cannot be paid in any way. They are also subject to this law. Also, military and law enforcement forces and revolutionary institutions and bodies cannot be subject to this law. Also, companies and non-profit companies and institutions that have been established by the mentioned legal entities (without special law and regulations). Licensed directly to create them.
Explain that according to the General Accounting Law and some other regulations, the definition and status of the mentioned persons have been specified, some of which are mentioned.
Article 2 of the Law on Public Accounts defines the Ministry of Finance as follows: The Ministry is a specific organizational unit that is recognized as such by law.
And Article 3 in the definition of state institutions says: The state institution is a specific organizational unit that is created according to the law and is managed under the supervision of one of the three forces and does not have the title of ministry.
The state-owned company is also defined in Article 4 of the law as follows: A state-owned company is a specific organizational unit that is established as a company with the permission of the law, or is nationalized or confiscated by law or a competent court and is recognized as a state-owned company. And more than 50% of its capital belongs to the government. Any commercial company that is created through the investment of state-owned companies and as long as more than 50% of its shares belong to the state-owned company, is considered a state-owned company.
Article 5 of the said law also states on non-governmental public institutions and organizations: "Organizational units are certain that are formed or can be formed with the permission of the law in order to perform duties and services that have a public aspect. List of such institutions and institutions according to The relevant laws and regulations will be proposed by the government and approved by the Islamic Consultative Assembly (Note to Article 5).
According to the Law on the List of Non-Governmental Public Institutions and Institutions, approved on July 7, 1994 with subsequent additions, the institutions and non-governmental public institutions subject to the note of Article 5 of the General Accounting Law are:
1- Municipalities and their subsidiaries as long as more than 50% of their shares and capital belong to the municipalities.
2- Foundation of the Oppressed and Veterans of the Islamic Revolution.
3- Red Crescent
4- Imam Khomeini Relief Committee.
5- Martyr of the Islamic Revolution Foundation.
6- Islamic Revolution Housing Foundation.
7- National Olympic Committee of Iran.
8- June 15th Foundation.
9- Islamic Propaganda Organization.
10- Social security organization.
11- Amateur Sports Federations of the Islamic Republic of Iran.
12- Jihad Nasr Institute, Jihad Esteghlal and Jihad Tose'e under the supervision of Jihad Sazandegi.
13- Islamic Propaganda Coordination Council.
14- The library of Hazrat Ayatollah Marashi Najafi.
15- University Jihad.
16- Foundation for Special Diseases.
17- Organizing.
18- Board of Trustees of foreign exchange savings in the treatment of patients.
19- Roudaki Sports Cultural Foundation.
20- Student organization
The subject of the legislature's decision is the Ministries and Governmental Institutions, such as the Ministry of Roads and Transportation or its affiliated departments in the provinces, the Ministry of Education and related organizations in the country's provinces, the Physical Education Organization and its affiliated departments, the Environment Organization, and Its departments in the provinces and cities and the General Legal Department of the Judiciary in this regard have stated in the theory No. 10655 / 7-17 / 11/80 that: It has been mentioned in 1987 that the law on how to pay a convict to the government and the non-provision and seizure of state property approved in 1986 is exclusively included in the Ministry. Houses and government institutions whose revenues and expenditures are included in the general budget of the country and are not extended to state-owned companies and institutions, although their revenues and expenditures are included in the general budget (Legal and Judicial Development Deputy of the Judiciary.(2007, p.431).
Also, for example, if a state-owned company or government agency is affiliated with one of the ministries (which is usually the case and ultimately a ministry as its top supervisor), it does not mean that the company or organization is considered a ministry. O West, which is a state-owned company under the auspices of the Ministry of Energy, but is not part of the Ministry of Energy.
The General Legal Department of the Judiciary has given the following opinion in Consultative Theory No. 72466-23 / 4/71: Government companies and products affiliated with government institutions, all organizations that have financial and legal independence such as Tehran Water Organization, Red Crescent, banks Nationalized, Telecommunication Company, General Department of Health Services, Non-Governmental Public Institutions and Subjects Subject to Article 5 of the General Accounting Law of the country approved in 1987, such as Khomeini Relief Committee The law on how to pay a convict to the government and not providing and seizing government property are not approved in 1986 (Hosseini, 2004, p. 92). Bethe That's correct, according to the law.
Some jurists have also considered state-owned companies as part of government institutions and have considered them subject to the conditions of the law on how to pay a convict to the government (Mardani and Rudijani, 2006, p. 211), while according to the legal definitions, According to the current regulations, this is not the case at all, and from a legal point of view, as well as financial and computational rules, the state-owned company is never considered a state-owned company. 95,98,99,100, 106 to 120.
In addition, the provisions of the State Property Regulations, which was approved by the Council of Ministers in 1993 (Official Gazette No. 141525-18 / 7/1372), prove the above inference. For example, Article 8 of the State Property Regulations, which is based on Article 122 of the Law. Public calculations have been made, stipulating that the ministries, government agencies and state-owned companies in compliance with Article 110 of the law can, in coordination with the transferee, make certain conditions for the necessary repairs of property that are transferred safely and pay for it, and Also, determine the optimal use of it. As can be seen, if we mean government institutions, state-owned companies. What was the need for state-owned companies? Also in this case, Article 2 of the same regulation stipulates in the definition of government property that: "Government property" is property that is purchased by ministries and government agencies or in any other legal way is acquired or owned by the government. It is worth mentioning that in this article, state-owned companies had been mentioned before, which did not comply with other articles of the bylaws and articles of the General Accounting Law, and based on this, in 1995, according to the approval letter No. 10836-15081, dated 5/9/1374. Article 26 of the same regulation regarding the acquisition of a certificate of ownership of immovable property, the document of which has not yet been issued, ministries and institutions Letty is required to obtain a document in the name of the government within two years, while the property of state-owned companies is registered in the name of the company itself and not in the name of the government. Other regulations can also be cited in this regard (including Article). 69 of the Law on the Regulation of a Part of the Government's Financial Regulations (2001), which do not seem to need to be explained.
3. Conditions for using the opportunities of the laws in question
3-1 About Municipalities
The Municipal Law and the Financial Regulations of Municipalities do not specify how to enforce the judgments of judicial and legal authorities. Municipal workers were employed, resulting in less conflict with municipalities.
Some authors have stated that the word "regulations" in the text of Article 1 of the Municipalities Act obliges funds related to convictions issued by courts or executive or executive papers of courts and other legal authorities to be within the limits of their financial regulations. "Pay the year in operation and ...". It is "possible" and it has been criticized for not allowing the municipality to enforce the rulings under the pretext of not allowing financial means (Madani, Enforcement of Judgments, 1996, p. 102, quoting men, p. 215).
The single article of the law on the prohibition of the seizure of movable and immovable property belonging to municipalities, obliges municipalities to enforce final judgments in the year in question, ie in the year in which the final judgment was issued, and if this is not possible, the judgment must be enforced the following year. To present.
According to the text of the single article, which stipulates: "If it is proved that the municipality has refused to pay the debt by having the necessary facilities, the mayor will be separated from the service for one year." If it enforces the sentence, it must do so, and issues such as, for example, the sentence related to a plan whose validity and budget have been completed and the like, will not be acceptable, because the execution of the sentence in any way and by any means. Localization is in accordance with the law and is not considered an offense, but non-enforcement is in fact a violation unless the reasons for non-enforcement are strong.
Another noteworthy point is that according to the text of the article, which refers to the year in question and the following year, it seems that with the dissolution of the next year (ie the year before which the final verdict was issued), the municipality must execute the sentence. He cannot state that he has the opportunity to execute throughout the year, although this inference can also be considered in accordance with the law, but it should be remembered that firstly, the principle is on the urgency of the execution of the sentence, and secondly, these rules (single article) are exceptional and contrary to the principle. Therefore, it is necessary to be satisfied with a certain amount, that is, with the arrival of the new year, the convict should be allowed to follow the executive measures and the sentence should be carried out. Accordingly, the most optimistic case for the convict and the shortest execution time for the municipality, for example, is the issuance of a final sentence at the end of the year, which the municipality must enforce early next year, in which case the law will not benefit the municipality.
3.2 In the case of ministries and government agencies
Regarding the conditions stipulated in the law, how to pay a convict to the government and not providing and seizing government property are some important points:
3.2.1 The condition for the use of legal institutions by government institutions is that their income and expenses be included in the general budget of the country. This seems to be due to the fact that not every government institution and institution can be unjustly deprived of this law. Use it, but only institutions that, firstly, because their revenues and expenditures are included in the general budget of the country, have more restrictions and legal bottlenecks. Secondly, not every institution or public or public institution has its own conditions and to enforce the courts and Other authorities are blocking it. But it should be noted that budgeting has changed a lot so far, and it can be said that all Institutions, companies and institutions that are considered to be a kind of government have a special budget line in the budget law and the mentioned condition has lost its property in some way. If the budget is mentioned in the budget law, it is considered to be subject to the law. Apparently, the management and planning organization (planning and budget organization) or the alternative institution is inquired, without first examining it in principle. The convict against the claim of the inclusion of the law, is part of the ministry or governmental institutions or not, then be inquired, ie Merely acknowledging that the convict's income and expenses have been included in the national budget is not a reason to include the law.
3.2.2 The convicted State or State Institutions shall provide for the convict from the budget appropriations of the current year and the previous year, and if this is not possible, from the credits related to the debts and unpaid obligations (Article 8 of the General Accounting Law) and Or it may be paid by any other means, if all these legal possibilities are used, but ultimately it is not possible to prepare a convict, then the legal opportunity can be used. Only by notifying the executive offices of the legal offices of the agencies. In a letter, the government should notify the executive branch of the law and the impossibility of enforcing the sentence. It is not legal and it is responsible.
3-2-3 Many activities of ministries and government agencies have a certain budget and credit, so in principle, the ruling issued on it, should be easily provided from that place, and the principle is that All debts and related and non-contractual obligations related to it must be paid from the same credit and budget, unless the relevant credit and budget have remained on the same subject of consumption and nothing (of course, in a correct and ideal situation, the budget of the plan must meet all aspects. Therefore, if the allocated budget has reached another consumption, or intentionally or due to negligence or in other ways, If the sentence is declared unenforceable, the person in charge will be prosecuted. This may be one of the reasons for the statement of the legislator (their income and expenses are included in the general budget of the country) in the single article. This may be objected to. When it comes to the timing of a project and its budget, the answer is that a business manager should basically consider a budget for the project, because that is one of the consequences of the project.
It should also be added that rulings such as refunds of recorded guarantees (relating to contracting agreements) refund of deducted funds that are considered illegal and thus cannot be subject to law, because the funds subject to these rulings should normally be available.
4- Conclusion and suggestion:
Due to the fact that the General Accounting Law has relatively comprehensively and thoroughly defined the framework of financial operations and receipts and payments of government agencies, no deadline has been set for some government agencies in terms of enforcing court rulings and other legal authorities, but on Conversely, various strategies have been considered for the implementation of the rulings of the competent authorities, and the credits and budgets are considered every year for all executive bodies in this regard in the budget laws. It seems that the law on how to execute a government convict State property is obsolete with the passage of the General Accounting Act, in particular However, the subject matter of this law is an exceptional matter and is contrary to the obvious rules of judgment and judgment. These two titles are only a part of the executive and public bodies, not all of them, so this should not be overlooked at the time of implementation, and any executive body should be considered subject to this law by mere demand.
On the other hand, because the lack of prompt implementation of the rulings is a kind of delay in the litigation process and the widespread application of the law reduces trust in the judiciary and discredits the rulings, it is necessary that those in charge of the law enforcement agencies without a valid certificate from the accountant (Or the relevant accounting agent) does not issue an order to stop the executive operation. It is even appropriate to ask them to order from the credits related to unpaid debts or credits of unforeseen and out-of-date expenses or from the credits of previous years and implementation. And be sentenced to pay and be reminded of the penalty for violating the law, in this The case will certainly go beyond ninety percent of such sentences, and the convict will not be confused, and the executive bodies of Bladelil will not unnecessarily guide clients and parties to their contract through the judiciary, and then they will not delay him for several years.
On the other hand, due to the fact that government executive agencies have various strategies for enforcing court rulings, they should not simply announce the ruling and the executive have the opportunity and the impossibility of enforcing the verdict through their legal offices, because in this. If the case is pursued by the interested party and proven otherwise (which is certainly provable in most cases) by filing a case and examining the matter by the government authorities overseeing the work of the executive apparatus and the competent official experts, the case may lead to punishment and its consequences. So a shrewd manager or accountant who feels responsible will never follow The application of this law will not go away, and the officials or experts and lawyers of the executive bodies should not recommend the use of this law to managers and accountants and encourage them not to enforce the sentence (even if their inference is considered a violation of the law) because general facilities. Various that are available to ministries and government agencies enforce the sentence. It is also appropriate for the judiciary to first notify the relevant authorities of the above-mentioned provisions in a circular and then proceed to explicitly repeal the law through the relevant authorities. It will be a great help to finish the files quickly.
Sources and references :
a . Rules and regulations:
1. Law on Enforcement of Civil Judgments, approved in 1977.
2. General Accounting Law, approved in 1987.
3. The Code of Civil Procedure, approved in 2000.
4. The law on how to pay the convict to the government and the non-provision and seizure of state property, approved in 1986.
5. The law on the prohibition of seizure of movable and immovable property belonging to municipalities, approved in 1982.
6. Law on the Regulation of a Part of Government Financial Regulations, approved in 2001.
7. Regulations of the General Accounting Law, approved in 1987 and beyond.
8. Regulation on State Property, approved in 1993.
B. Books and articles
1. Hojjati Ashrafi, Gholam Reza, 2003, Complete collection of financial and computational laws and regulations, fifth edition, Tehran, Ganj-e-Danesh Publishing.
2. Hosseini, Seyed Mohammad Reza, 2004, Law on Enforcement of Civil Judgments in Judicial Procedure, Second Edition, Tehran, Negah Bineh Publications.
3. Sohrabi Smard, Yaghoub, 2006, "Reverse Evolution on Determining the Legal Status of Definite Judgments" Collection of Legal Articles of Tabriz Bar Association, Fifth Collection, Tabriz, Bar Association.
4. Shams, Abdullah, 2005, Civil Procedure, Volume One, Ninth Edition, Tehran, Drake Publications.
5. Madani, Seyed Jalal al-Din, 1996, Execution of Civil Judgments, Fourth Edition, Tehran, Ganj-e-Danesh Publications.
6. Mohajeri, Ali, 2007, Comprehensive Description of the Law on Enforcement of Civil Judgments, Volume One, Third Edition, Tehran, Fekrsazan Publications.
7. Mohajeri, Ali, 2002, Description of the Code of Civil Procedure of the General and Revolutionary Courts, Volume I, Third Edition, Tehran, Ganj-e-Danesh Publications.
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