For the development of Ray Cement Factory, the government seized the land that was located within 169 hectares of Ray Cement Factory and gave compensation to the land owners according to the regional value of the land. In the year 1400, a resolution regarding the annulment of all laws regarding the transfer of land to the owners of the occupied lands of Ray Cement Factory, approved on 03/01/1362, was proposed by the Islamic Council and then approved by the Guardian Council. Therefore, the present study, using the descriptive-analytical method, has investigated the conflicting opinions of the judicial authorities against the new approvals based on the acquired right, because some judges, regardless of the approval of the cancellation of the lands, have instead taken action against the owners of the lands occupied by the Ray Cement Factory. They issue votes. Finally, this article has concluded that acquired right has a meaning where there is a law on it, because the baseless reference to acquired right will make the established approvals futile.