From: tabnak.ir
Subject: آیا‌دیوان‌محاسبات‌به‌عملکرد‌مناطق‌آزاد‌رسیدگی‌کرده‌است؟
Date: Thu, 09 Apr 2026 06:29:07 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--D0C38C850C32563C5CCE346B77E56399_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----D0C38C850C32563C5CCE346B77E56399_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----D0C38C850C32563C5CCE346B77E56399_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----D0C38C850C32563C5CCE346B77E56399_MULTIPART_MIXED--