3RAG COMPANY LTD N’UNDI v. BHACHU INDUSTRIES LTD

# 3RAG COMPANY LTD N’UNDI v. BHACHU INDUSTRIES LTD

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-05-23 - Case/document no.: RCOMAA 00061/2024/CA - Collection: Court of Appeal

## Text

## Page 1

3RAG COMPANY LTD N’UNDI v. BHACHU INDUSTRIES LTD [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00061/2024/CA (Kamere, P.J.) 23 Gicurasi 2025] Amategeko agenga ububasha bw’Inkiko – Ububasha bw’Urukiko rw’Ubujurire – Ubujurire bwa kabiri – Gutsindwa mu Nkiko zombie hashingiwe ku mpamvu zimwe – Mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri Rukiko (raisonnement juridique) mu kugaragaza impamvu zashingiweho kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere ari zo zagarutsweho mu bujurire kandi ko inkiko zombi zazishubijeho mu buryo bumwe. Incamake y’ikibazo: BHACHU Industries Ltd yagiranye amasezerano na 3RAG COMPANY Ltd ihagarariwe na Gakuba Alain yo kugura monoblock tanker trailers icumi (10), ku giciro cy’amadolari 370.000 USD zose hamwe. 3RAG COMPANY Ltd ntiyubahirije inshingano yayo yo kwishyura igiciro cyumvikanyweho n’impande zomb kuri izo monoblock tanker trailers, bituma BHACHU Industries Ltd iyirega mu Rukiko rw’Ubucuruzi isaba kwishyurwa. Urubanza rwangiye 3RAG COMPANY Ltd itanga inzitizi yo kutakira ikirego, ariko Urukiko rusuzumye impamvu yatanzwe yo kutacyakira, rusanga idafite ishingiro. Urukiko rw’Ubucuruzi rwaciye urubanza ku cyaregewe rwemeza ko ikirego cya BHACHU Industries Ltd gifite ishingiro, ko 3RAG COMPANY Ltd ifatanyije na Gakuba Alain bagomba kwishyura BHACHU INDUSTRIES Ltd amadolari 56.550 $us yasigaye yari atarishyurwa mu masezerano yo kugurira 3RAG COMPANY Ltd monoblock tanker trailers icumi (10) ndetse n’indishyi zitandukanye. 3RAG COMPANY Ltd na Gakuba bajuririye mu Rukiko Rukuru rw’Ubucuruzi bavuga ko ikirego cya BHACHU INDUSTRIES Ltd kitagombaga kwakirwa ku rwego rwa mbere kuko hari icyemezo cy’Urukiko Rukuru rw’Ubucuruzi cyategetse ko urubanza rwoherezwa mu Rukiko rw’Ubucuruzi, ko Urukiko rw’Ubucuruzi rwategetse ko Gakuba yafatanya na Company abereye Umuyobozi nta busesenguzi bufatika rushingiyeho. Urwo Rukiko rwaciye urubanza rwemeza ko imikirize y’urubanza rwaciwe n’Urukiko rw’Ubucuruzi idahindutse, usibye inyungu zo gutinda kwishyura ziyongereye, ko 3RAG COMPANY Ltd na Gakuba Alain bishyura BHACHU INDUSTRIES Ltd 56.550 $us, inyungu mbonezamusaruro zayo zingana na 7.704 $us. 3RAG COMPANY Ltd na Gakuba bajuririye mu Rukiko rw’Ubujurire bagaragaza impamvu nubundi zisa nizo bagaragazaga mu Rukiko Rukuru rw’Ubucuruzi, ariko mbere yo kwiregura kuri izo mpamvu z’ubujurire, BHACHU INDUSTRIES Ltd itanga inzitizi yo kutakira ubujurire hashingiwe ku kuba 3RAG COMPANY Ltd na Gakuba yaratsinzwe mu Nkiko zombie hashingiwe ku mpamvu zimwe. Ubajuriye bireguye kuri iyi nzitizi bavuga ko iyo nzitizi bavuga ko hatabayeho gutsindwa ku mpamvu zimwe kuko hari impamvu Urukiko Rukuru rwakoresheje rusesengura zitandukanye n’izo Urukiko rw’Ubucuruzi rwakoresheje, izo 3RAG Company Ltd ikaba yarazitsindiweho kandi itari yazitsinzweho ku rwego rwa mbere, mu gihe ngo Urukiko Rukuru rwo rwanasesenguye ibindi

## Page 2

bintu Urukiko rw’Ubucuruzi rutari rwasesenguye. Muri ubwo busesenguzi bwinshi ngo akaba ari ho hagenda hazamo impamvu nshya zitasesenguwe n’urwego rwabanje. Incamake y’icyemezo: Mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri Rukiko (raisonnement juridique) mu kugaragaza impamvu zashingiweho kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere ari zo zagarutsweho mu bujurire kandi ko inkiko zombi zazishubijeho mu buryo bumwe. Inzitizi yatanzwe ifite ishingiro. Amagarama ahwanye n’ibyakozwe mu rubanza. Nta mategeko yashingiweho. Imanza zifashishijwe: RCOMAA 0051/14/CS; RRA vs SECAM Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 04/12/2015, RCOMAA 0038/16/CS - RCOMAA 0033/2016/SC; Bank of Kigali Plc vs MULISA KANA Martin rwaciwe n’Urukiko rw’Ikirenga ku wa 21/04/2017; RS/INJUST/RCOM 00002/2020/SC; Road Solution Pavement Product Ltd vs MAILCO Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 25/09/2020. Urubanza I. IMITERERE Y′URUBANZA [1] Muri Gashyantare 2016, BHACHU Industries Ltd na 3RAG COMPANY Ltd ihagarariwe na Gakuba Alain bagiranye amasezerano yo kugura monoblock tanker trailers icumi (10), ku giciro cy’amadolari 370.000 USD zose hamwe. [2] BHACHU INDUSTRIES Ltd ivuga ko yubahirije inshingano zayo ikageza kuri 3RAG COMPANY Ltd ihagarariwe na Gakuba Alain izo monoblock tanker trailers ariko iyisabye kuyishyura amadolari yayo yose ntibyubahirizwa, ikomeza kuyishyuza kugeza ubwo ku wa 20/06/2016, ku wa 20/07/2016 no ku wa 20/08/2016 Gakuba Alain yishingiye kuzajya yishyura uwo mwenda ndetse anabitangira za sheki zitandukanye, ko ariko yaba 3RAG COMPANY Ltd cyangwa se Gakuba Alain ubwe ntawigeze ayishyura umwenda wose usigaye ungana na 75.400 USD. [3] Ku wa 23/02/2023, BHACHU INDUSTRIES Ltd yareze 3RAG COMPANY Ltd na Gakuba Alain mu Rukiko rw’Ubucuruzi, irusaba kubategeka kuyishyura 75.400 USD y’umwenda yanze kwishyura no kuyiha inyungu zayo zingana na 18%, ndetse n’indishyi zitandukanye. [4] Mbere yo kwiregura ku rubanza mu mizi, 3RAG COMPANY Ltd yatanze inzitizi irebana no kumenya niba BHACHU INDUSTRIES Ltd yari ikwiye gutanga ikirego cyangwa niba yari kubahiriza icyemezo cyafashwe n'Urukiko Rukuru rw’Ubucuruzi mu rubanza RCOMA

## Page 3

00290/2021/HCC, aho urwo Rukiko rwemeje ko ikirego cyatanzwe na BHACHU Industries Ltd cyagombaga kwakirwa mu rwego rwa mbere, ngo kuko bitagenze uko yaba igiye kugonganisha ibyemezo by'Urukiko, bityo ko icyo iregera cyamaze gufatwaho icyemezo. [5] BHACHU INDUSTRIES Ltd yireguye kuri iyo nzitizi isaba ko nta shingiro yahabwa, ngo kuko icyemezo cyafashwe n'Urukiko Rukuru rw’Ubucuruzi mu rubanza RCOMA 00290/2021/HCC cyubahirijwe, maze urwo Rukiko rwohereza urubanza mu Rukiko rw'Ubucuruzi, rwandikwa kuri RCOM 01374/2022/TC kugira ngo ruburanishwe mu mizi, ariko ko urubanza RCOMA 0290/2021/HCC rukimara gucibwa yahise irujuririra mu Rukiko rw'Ubujurire, ubujurire bwayo bwandikwa kuri RCOMAA 00080/2022/CA, maze uru Rukiko mu gufata icyemezo narwo rwemeza ko urwo rubanza rusubira mu Rukiko rw’Ubucuruzi, hanyuma iba ari bwo yongera gutanga ikirego bundi bushya. [6] Mu rubanza RCOM 00448/2023/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 24/11/2023 rwemeje ko inzitizi yo kutakira ikirego y’uruhande ruregwa nta shingiro ifite; ko ikirego rwashyikirijwe na BHACHU INDUSTRIES Ltd gifite ishingiro; ko 3RAG COMPANY Ltd ifatanyije na Gakuba Alain bagomba kwishyura BHACHU INDUSTRIES Ltd amadolari 56.550 $us yasigaye yari atarishyurwa mu masezerano yo kugurira 3RAG COMPANY Ltd monoblock tanker trailers icumi (10), ariko ko nta rangizarubanza ry’agateganyo ryabaho; ko 3RAG COMPANY Ltd ifatanyije na Gakuba Alain bagomba kwishyura BHACHU INDUSTRIES Ltd n’inyungu mbonezamusaruro z’ayo madolari zingana na 7.704$US (dollars); ko 3RAG COMPANY Ltd ifatanya na Gakuba Alain kwishyura BHACHU INDUSTRIES Ltd amafaranga y’igihembo cya Avocat angana na 500.000 Frw n’ay’ikurikiranarubanza 100.000 Frw, yose hamwe akaba ibihumbi magana atandatu; ko 3RAG COMPANY Ltd ifatanya na Gakuba Alain kwishyura BHACHU INDUSTRIES Ltd 20.000 Frw y’amagarama yatanze irega. [7] 3RAG COMPANY Ltd na Gakuba Alain bajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi, ubujurire bwabo bwandikwa kuri RCOMA 00647/2023/HCC, urubanza ruburanishwa mu ruhame ku wa 9/7/2024 bahagarariwe na Me Ndahimana Jean Bosco, BHACHU INDUSTRIES Ltd ihagarariwe na Me Munyentwali Charles. [8] Mu mpamvu zabo z’ubujurire bavuze ko ikirego cya BHACHU INDUSTRIES Ltd kitagombaga kwakirwa ku rwego rwa mbere kuko hari icyemezo cy’Urukiko Rukuru rw’Ubucuruzi cyategetse ko urubanza rwoherezwa mu Rukiko rw’Ubucuruzi, ko Urukiko rw’Ubucuruzi rwategetse ko Gakuba Alain yafatanya na Company abereye Umuyobozi nta busesenguzi bufatika rushingiyeho, basaba Urukiko rujuririwe ko rumutandukanya na company abereye Umuyobozi, bananenga Urukiko rw’Ubucuruzi ko inyungu zatanzwe ari nyinshi cyane hashingiwe ku kuba zarabariwe ku bipimo biri hejuru ndetse hifashishijwe taux d'intérets za bank kandi zikoreshwa mu mafaranga y'u Rwanda, basaba Urukiko Rukuru rw’Ubucuruzi gukosora ayo makosa, ndetse rugategeka BHACHU INDUSTRIES Ltd kwishyura ibyatanzwe ku rubanza. [9] BHACHU INDUSTRIES Ltd yireguye kuri ubwo bujurire isaba ko nta shingiro bwahabwa, ngo kuko ibyo bavuga ko Urukiko rw’Ubucuruzi rutagombaga kwakira ikirego cyanditse kuri RCOM 00448/2023/TC mu gihe hari icyemezo cyafashwe mu rubanza RCOMA 00290/2021/HCC cyategetse ko urubanza rwohererezwa urwo Rukiko nta gaciro byahabwa, ngo kuko kurwohereza byakozwe maze ikirego kigahabwa RCOM 01374/2022/TC kugira ngo ruburanishwe mu mizi ndetse bakaruburana, maze ku wa 29/12/2022 Urukiko rw’Ubucuruzi

## Page 4

rukiyambura ububasha kubera ko 3RAG COMPANY Ltd yari yarajuririye urubanza RCOMA 0290/2021/HCC mu Rukiko rw'Ubujurire kuri RCOMAA 00080/2022/CA, hanyuma iza kureka ikirego n’Urukiko rurabyemeza. Bityo ko yongeye gutanga ikirego kuko icyo kirego cyari cyoherejwe mu Rukiko rw’Ubucuruzi cyari cyararangiye ubwo Urukiko rwiyamburaga ububasha. [10] Ku birebana n’ibyo bavugaga ko Urukiko rw’Ubucuruzi rutagombaga gutegeka Gakuba Alain gufatanya na 3RAG COMPANY Ltd abereye Umuyobozi kwishyura umwenda ngo kuko batandukanye, no kuba nta busesenguzi bufatika rwashingiyeho, ivuga ko nta shingiro bifite kuko Urukiko rw’Ubucuruzi mu gutegeka ko Gakuba Alain agomba gufatanya na 3RAG COMPANY Ltd kwishyura umwenda rwabisobanuye neza mu gika cya 17 cy’urubanza RCOM 00448/2023/TC, aho rwagaragaje ko atatandukanywa na sosiyete ye mu gihe inyandiko zose yagiye azisinya yemeraga kuyishyurira, ndetse ibyo byaranatanzweho umurongo n’Urukiko rw’Ikirenga mu manza zitandukanye. Byongeye kandi ko baterekana uburyo ubwo busesenguzi atari bwo, bityo isaba ko hagumaho ibyemejwe ku rwego rwa mbere. [11] Ku birebana n’ibyo bavuga ko Urukiko rw’Ubucuruzi rwabaze inyungu mu buryo butari bwo, ivuga ko nta shingiro byahabwa, kubera ko Gakuba Alain na 3RAG COMPANY Ltd badahakana inyungu, ko bagenda bivuguruza hamwe bazemera ubundi bakazihakana bavuga ko atari inguzanyo bahawe, ko bishe amasezerano kandi ko inyungu zitagombye gushingira ku zitangwa muri za Bank, bityo ko Urukiko rukwiye kuzigumishaho ngo kuko bemera icyo zishingiyeho. Mu gusoza, yatanze ubujurire bwuririye ku bundi ivuga ko Urukiko rubanza rwagombaga kwemeza irangizarubanza ry’agateganyo kuko abajuriye batahakanaga umwenda usigaje kwishyurwa ungana na 56.550 USD, na cyane ko bakoze amasezerano bemera uburyo uzishyurwa, bityo isaba ko icyemezo cyafashwe kuri iyi ngingo cyahinduka hakemezwa ko habaho irangizarubanza ry’agateganyo, ko inyungu ku mwenda utarishyurwa zikomeza kubarwa, inasaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [12] Mu rubanza RCOMA 00647/2023/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 08/08/2024, rwemeje ko ubujurire bwa 3RAG COMPANY Ltd na Gakuba Alain nta shingiro bufite, ko nta gihindutse ku mikirize y’urubanza RCOM 00448/2023/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 24/11/2023 usibye inyungu zo gutinda kwishyura ziyongereye, ko 3RAG COMPANY Ltd na Gakuba Alain bishyura BHACHU INDUSTRIES Ltd 56.550 $us, inyungu mbonezamusaruro zayo zingana na 7.704 $us, 500.000 Frw y’igihembo cya Avoka na 100.000 Frw y’ikurikiranarubanza, yose yategetswe n’Urukiko rw’Ubucuruzi, ko 3RAG COMPANY Ltd na Gakuba Alain bishyura BHACHU INDUSTRIES Ltd amadolari 6.383 USD y’inyungu zo gutinda kwishyura BHACHU INDUSTRIES Ltd yabazwe ku rwego rw’ubujurire, ko 3RAG COMPANY Ltd na Gakuba Alain bishyura BHACHU INDUSTRIES Ltd 500.000 Frw y’igihembo cya Avoka na 100.000 Frw y’ikurikiranarubanza yatanze ku rubanza kuri urwo rwego. [13] Ku wa 30/08/2024, 3RAG COMPANY Ltd na Gakuba Alain bajuririye urubanza mu Rukiko rw’Ubujurire, ubujurire bwabo bwandikwa kuri RCOMAA 00061/2024/CA, ku mpamvu zo kuba Urukiko Rukuru rw’Ubucuruzi rwarafashe icyemezo ku kirego kitagombaga kwakirwa kuva ku rwego rubanza (at first instance); kuba Urukiko rwarategetse ko Gakuba Alain afatanya na 3RAG COMPANY Ltd nka Company abereye Umuyobozi kwishyura umwenda rwirengagije ko impande zagiranye amasezerano yashingiweho mu gutanga ikirego; kuba Urukiko rwarategetse inyungu z’umurengera zibariye ku bipimo biri hejuru ndetse hashingiwe ku gipimo cy’inyungu

## Page 5

(taux d'intéret) za bank ndetse zikoreshwa mu mafaranga y'u Rwanda kandi BHACHU INDUSTRIES Ltd iregwa ibarizwa muri Kenya. Mu gusoza basaba indishyi zitandukanye. [14] BHACHU INDUSTRIES Ltd mbere yo kwiregura ku bujurire bwatanzwe na 3RAG COMPANY Ltd na Gakuba Alain, itanga inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire, isaba ko ubujurire butakirwa ngo kuko abajuriye batsinzwe mu Nkiko zombi zabanje hashingiwe ku mpamvu zimwe. [15] Iburanisha ry’urubanza ryashyizwe ku wa 05/05/2025, ruburanishwa 3RAG COMPANY Ltd na Gakuba Alain bahagarariwe na Me Mutumwinka Natacha na Me Ndahimana Jean Bosco, naho BHACHU INDUSTRIES Ltd ihagarariwe na Me Munyentwali Charles, hasuzumwa inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire yatanzwe ishingiye ku gutsindwa ku mpamvu zimwe n’ibigenda ku rubanza mu gihe rwaba rurangiriye aho, Urukiko rutangaza ko ruzabifatira icyemezo ku wa 23/05/2025.

II. IBIBAZO BIGIZE URU RUBANZA N’ISESENGURA RYABYO

Gusuzuma niba ubujurire bwatanzwe na 3RAG COMPANY Ltd na Gakuba Alain butari mu bubasha bw’Urukiko rw’Ubujurire [16] Me Mutumwinka Natacha na Me Ndahimana Jean Bosco bahagarariye 3RAG COMPANY Ltd na Gakuba Alain, bashingiye ku ngingo ya 52 igika cya 2 agace ka 8° y’Itegeko Nº30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko1, bavuga ko ubujurire bwa kabiri bwa 3RAG COMPANY Ltd na Gakuba Alain buri mu bubasha bw’Urukiko rw’Ubujurire, ngo kuko mu rubanza RCOMA 00647/2023/HCC rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rwategetse 3RAG company Ltd kwishyura amadolari yose hamwe angana na 70.637$us, ahwanye n’amafaranga y’u Rwanda 93.735.299 Frw, hashingiwe ku kigereranyo cy’ivunjisha ry’amadolari ya Amerika (Exchange rate) cyemejwe na Banki Nkuru y’Igihugu (BNR) cya 1327, (ni ukuvuga 70.637$us X 1327). Bityo ko kuba aya mafaranga aruta kure 75.000.000 Frw ziteganywa n’Itegeko, ari yo mpamvu Urukiko rw’Ubujurire rufite ububasha bwo kuburanisha ubu bujurire. [17] Me Munyentwali Charles uhagarariye BHACHU INDUSTRIES Ltd ashingiye ku ngingo ya 52, igika cya 3 y’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena Ububasha bw’Inkiko2, atanga inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire, asaba ko ubujurire bwa kabiri bwa 3RAG COMPANY Ltd na Gakuba Alain butakirwa ngo kuko batsinzwe mu Nkiko zombi zabanje hashingiwe ku mpamvu zimwe.

1 11 Iyo ngingo ya 52 iteganya ibi bikurikira : “Urukiko rw’Ubujurire rufite kandi ububasha bwo kuburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe n’Urukiko Rukuru, Urukiko Rukuru rw’Ubucuruzi n’Urukiko Rukuru rwa Gisirikare, iyo izo manza : (…8º) 8° zagenwemo n’Urukiko indishyi zingana nibura 75.000.000 Frw cyangwa zifite agaciro kagenwe n’umucamanza mu gihe habaye impaka kangana na 75.000.000 Frw. 2 Iyo ngingo ya 52 igika cya yo igateganya ibikurikira: “Icyakora, ubujurire bwa kabiri ntibushobora kwakirwa ku manza z’ababuranye bemera ibyo baregwa, cyangwa ku muburanyi watsinzwe mu nkiko zombi hashingiwe ku mpamvu zimweʺ.

## Page 6

[18] Asobanura ko mu rubanza RCOM 00488/2023/TC BHACHU INDUSTRIES Ltd yaregeye kwishyurwa amadolari 75.400 USD y’umwenda abaregwa banze kwishyura, inyungu zayo za 18%, inasaba izindi ndishyi, maze Urukiko rw’Ubucuruzi rusuzuma ingingo ijyanye no “kumenya niba iki kirego kitaragombaga kongera gutangwa mu gihe Urukiko Rukuru rw’Ubucuruzi rwasubije urwo rubanza mu Rukiko rw’Ubucuruzi bigashimangirwa n’Urukiko rw’Ubujurire”, maze mu isesengura Urukiko rwakoze ku rupapuro rwa 3 n’urwa 4 mu bika bya 8-10 by’urubanza RCOM 00448/2023/TC, rusanga iyo nzitizi nta shingiro ifite, kuko icyo kirego cyongeye gutangwa nyuma y’uko Urukiko rw’Ubujurire rushimangiye ko urubanza rusubira mu Rukiko rw’Ubucuruzi, kandi ingingo ya 158 igika cya 2 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ikaba itabuza ko ikirego cyongera gutangwa bundi bushya. [19] Me Munyentwali Charles avuga ko ibi byagarutsweho mu rubanza RCOMA 00647/2023/HCC, aho na rwo rwasuzumye ikibazo cyo kumenya niba Urukiko rw’Ubucuruzi rutaragombaga kwakira ikirego cyanditse kuri RCOM 00448/2023/TC mu gihe hari icyemezo cy’Urukiko Rukuru rw’Ubucuruzi cyafashwe mu rubanza RCOMA 00290/2021/HCC cyategetse ko urubanza rwoherezwa mu Rukiko rw’Ubucuruzi, maze mu isesengura rwakoze mu gika cya 16 cy’urubanza RCOMA 00647/2023/HCC, Urukiko Rukuru rw’Ubucuruzi ruragira ruti:ʺUrukiko rusanga mu gihe Urukiko Rukuru rw’Ubucuruzi rwategetse ko urubanza RCOM 01946/2020/TC ruteshwa agaciro Urukiko rw’Ubucuruzi rukaburanisha mu mizi ikirego cya BHACHU INDUSTRIES Ltd kuko rwasanze cyaragombaga kwakirwa nk’uko byagarutsweho haruguru ndetse bikubahirizwa, ariko hagati aho 3RAG COMPANY Ltd ikajuririra Urukiko rw’Ubujurire bigatuma Urukiko rw’Ubucuruzi rwiyambura ububasha nk’uko na byo byibukijwe haruguru, nta mpamvu ihari yari kuyibuza kongera gutanga ikirego bushya kuko ikirego RCOM 01374/2022/TC urubanza rwari kuburanishirizwaho nyuma y’icyemezo cy’Urukiko Rukuru rw’Ubucuruzi kitari kigihari bitewe n’uko Urukiko rw’Ubucuruzi rwari rwiyambuye ububasha rukabuharira Urukiko rw’Ubujurire, nyamara 3RAG COMPANY Ltd ihitamo kureka ubujurire bwayoʺ. [20] Ku ngingo irebana no kumenya niba 3RAG COMPANY Ltd na Gakuba Alain bakwiye kwishyura umwenda uregerwa ubu, Me Munyentwali Charles asobanura ko ku rupapuro rwa 6 n’urwa 7 mu gika cya 17 by’urubanza RCOM 00448/2023/TC Urukiko rw’Ubucuruzi rwavuze ko 3RAG COMPANY Ltd na Gakuba Alain bafatanya kwishyura umwenda ungana n’amadolari 56.550 USD, ngo kuko byagaragaye ko Gakuba Alain yavangaga ubucuruzi bw’iyo sosiyete ye n’umutungo we bwite, agafata umutungo w’iyo sosiyete nk’aho ari umutungo we bwite ubwo yatangaga sheki zimwanditseho akazishyura mu nyungu za sosiyete ye. Me Munyentwali Charles avuga ko ibi byagarutsweho mu rubanza RCOMA 00647/2023/HCC, aho Urukiko Rukuru rw’Ubucuruzi narwo rwasuzumye ingingo irebana no kumenya niba 3RAG COMPANY Ltd na GAKUBA Alain bari bakwiye gufatanya kwishyura umwenda uregerwa, maze mu isesengura rwakoze mu gika cya 26 cy’urwo rubanza, ruvuga ko rusanga Urukiko rw’Ubucuruzi nta kosa rwakoze mu gutegeka Gakuba Alain gufatanya na 3RAG COMPANY Ltd kwishyura umwenda iyi sosiyete ibereyemo BHACHU INDUSTRIES Ltd, ngo kuko Gakuba Alain ayigaragaramo nk’uyifitemo inyungu ze ku giti cye, kuko yafashe umutungo wa sosiyete nk’uwe bwite, bikaba bigaragarira nko kuri sheki we yahaye BHACHU INDUSTRIES Ltd ku giti cye ayishyura umwenda ifitiwe. [21] Ku ngingo irebana n’inyungu mbonezamusaruro zisabwa na BHACHU INDUSTRIES Ltd, Me Munyentwali Charles avuga ko ku rupapuro rwa 10 mu gika cya 23 n’icya 24 by’urubanza

## Page 7

RCOM 00448/2023/TC Urukiko rw’Ubucuruzi rwavuze ko hatangwa inyungu zingana n’amadolari 7.704$us kuko ayo mafaranga byatumye itabasha kuyabyaza umusaruro mu bucuruzi bwayo, rushingiye ku ngingo ya 144 y’Itegeko nº45/2011 ryo ku wa 25/11/2011 rigenga amasezerano. Avuga ko ibyo byagarutsweho mu rubanza RCOMA 00647/2023/HCC, aho Urukiko Rukuru rw’Ubucuruzi narwo rwasuzumye ibirebana n’inyungu mbonezamusaruro BHACHU INDUSTRIES Ltd yasabaga, maze mu isesengura rwakoze mu gika cya 35 cy’urwo rubanza, ruvuga ko ntacyari kubuza ko izo nyungu zitangwa, kuko zishingiye ku biteganywa n’iyo ngingo ya 144 y’Itegeko n°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano imaze kuvugwa. Kandi ko ku rupapuro rwa 14 n’urwa 15 mu bika bya 43-45 by’urwo rubanza, Urukiko Rukuru rw’Ubucuruzi rwongeye gutanga inyungu zingana n’amadolari 6.383 USD ziyongera ku zatanzwe ku rwego rwa mbere. [22] Ishingiye ku kuba Inkiko zombi zabanje zarasuzumye ingingo zijyanye no kumenya niba ikirego cyaragombaga kongera gutangwa, kumenya niba 3RAG COMPANY Ltd mu izina ry'umuyobozi wayo na Gakuba Alain bakwiye kwishyura umwenda uregerwa no kumenya niba BHACHU INDUSTRIES Ltd yari ikwiye kugenerwa inyungu mbonezamusaruro maze 3RAG COMPANY Ltd na Gakuba Alain bakazitsindwaho hashingiwe ku mpamvu zimwe mu Nkiko zombi zabanje, BHACHU INDUSTRIES Ltd irasaba ko ubujurire bwabo butakirwa. [23] Muri rusange 3RAG COMPANY Ltd na Gakuba Alain biregura kuri iyo nzitizi bavuga ko hatabayeho gutsindwa ku mpamvu zimwe kuko hari impamvu Urukiko Rukuru rwakoresheje rusesengura zitandukanye n’izo Urukiko rw’Ubucuruzi rwakoresheje, izo 3RAG Company Ltd ikaba yarazitsindiweho kandi itari yazitsinzweho ku rwego rwa mbere, mu gihe ngo Urukiko Rukuru rwo rwanasesenguye ibindi bintu Urukiko rw’Ubucuruzi rutari rwasesenguye. Muri ubwo busesenguzi bwinshi ngo akaba ari ho hagenda hazamo impamvu nshya zitasesenguwe n’urwego rwabanje. [24] Ku nzitizi yaburanwe BHACHU INDUSTRIES Ltd ivuga ko urubanza rwoherejwe mu Rukiko rw’Ubucuruzi aho rwiyambuye ububasha akaba yari yararujuririye mu Rukiko rw’Ubujurire, bityo ko ikirego cyagombaga kwakirwa, abahagarariye 3RAG COMPANY Ltd na Gakuba Alain biregura bavuga ko mu rubanza RCOM 00448/2023/TC Urukiko rwavuze ko kuba 3RAG COMPANY Ltd yararetse ikirego ku bushake bwayo mu rubanza RCOMAA 00080/2022/CA bituma ikirego cyayo kitakirwa, bityo ko ibintu biguma uko byari bimeze. Ko ariko mu rubanza RCOMA 00647/2023/HCC rujuririrwa, Urukiko Rukuru rw’Ubucuruzi mu gusuzuma niba ikirego kigomba kwakirwa, rwarasanze harabayeho uburegeke bw’urubanza bushingiye ku kuba ikirego cyararegewe Inkiko ebyiri (2) zitandukanye. Bityo ko kuba ku rwego rubanza Urukiko rw’Ubucuruzi mu kwemeza ko ikirego kitakiriwe rwarashingiye ku mpamvu y’uko 3RAG COMPANY Ltd yari yararetse urubanza RCOMAA 00080/2022/CA, bitandukanye no kuba ku rwego rw’ubujurire Urukiko Rukuru rw’Ubucuruzi rwavuze ko habayeho uburegeke, ibi ngo bikaba bivuze ko impamvu zashingiweho atari zimwe. [25] Ku ngingo yerekeranye no gutegeka Gakuba Alain gufatanya na company kwishyura (Piercing corporate veil), abajuriye bavuga ko Urukiko rw’Ubucuruzi rwasanze kuba ari GAKUBA Alain wasinyaga amasezerano ndetse akishyura imyenda ya company akoresheje sheki ze ku giti cye, ku bw’ibyo ruvuga ko yavangaga imikorere ye bwite n’iya company, bityo rero ko agomba gufatanya na company kwishyura. Rwashingiye kandi ku rubanza rwaciwe n’Urukiko rw’Ikirenga RS/INJUST/RCOM 00009/2021/SC ruvuga kuri piercing the corporate veil. Bavuga

## Page 8

ko mu Rukiko Rukuru rw’Ubucuruzi rwo rwasesenguye cyane lifting/piercing corporate veil rule, nk’irengayobora ku kuba company itandukanye na nyirayo. Urukiko rwasanze Gakuba Alain ahanini yaragiye agaragara nk’ufite inyungu ze ku giti cye mu bikorwa bya company bigaragarira nko kuri sheki we ku giti cye yahaye BHACHU INDUSTRIES Ltd ayishyura umwenda ifitiwe na 3RAG COMPANY Ltd. Ruvuga ko rwasanze Gakuba Alain yarafashe umutungo wa sosiyete nk’uwe bwite, bityo ko nta kosa Urukiko rubanza rwakoze mu kumwishyuza imyenda ya company (reba igika cya 26). [26] Ku ngingo yerekeranye n’inyungu n’uburyo bwo kuzibara, abajuriye bavuga ko Urukiko rw’Ubucuruzi rwemeje ko hagomba gutangwa inyungu rushingiye ku ngingo ya 144 y’Itegeko N°45/2011 ryo ku wa 25/11/2011 rigenga Amasezerano, aho rwavuze ko BHACHU Industries Ltd ari sosiyete y’ubucuruzi ikora ishakisha inyungu muri ubwo bucuruzi, uko kutabona ayo mafaranga byatumye itabasha kuyabyaza umusaruro, kandi ikaba isanzwe ikorana n’amabanki mu nguzanyo, bityo ikaba yagenerwa inyungu mbonezamusaruro. Bavuga ko mu Rukiko Rukuru rw’Ubucuruzi urwo Rukiko rwasanze kuba Urukiko rw’Ubucuruzi rwarabariye inyungu ku gipimo amabanki aheraho inguzanyo abakiriya (lending rate) nta kosa ririmo kuko hashingiwe ku murongo wafashwe n’Urukiko rw’Ikirenga. Ku bijyanye n’ibipimo by’inyungu byo muri Kenya Urukiko rwavuze ko nta tegeko ryagaragajwe ryashingirwaho. UKO URUKIKO RUBIBONA [27] Urukiko rw’Ubujurire rubona ko ikibazo ababuranyi bafitanye gishingiye ku kumenya niba 3RAG COMPANY Ltd na Gakuba Alain baratsinzwe mu nkiko zibanza ku kibazo cyo kumenya niba iki kirego kitaragombaga kongera gutangwa;icyo kumenya niba 3RAG COMPANY Ltd na Gakuba Alain bakwiye gufatanya kwishyura umwenda uregerwa ungana n’amadolari 56.550 USD; n’ikibazo kijyanye n’inyungu mbonezamusaruro zasabwaga na BHACHU INDUSTRIES Ltd; ibyo bibazo bikaba byahuzwa n’icyo izo Nkiko zombi zashingiyeho mu guca urubanza. [28] Ikibazo cyerekeranye no gutsindwa mu nkiko zombi zibanza hashingiwe ku mpamvu zimwe cyafashweho umurongo mu manza zinyuranye zaciwe n’Urukiko rw’Ikirenga3 ndetse n’uru Rukiko rw’Ubujurire ruzishingiraho, aho izo Nkiko Nkuru zagaragaje ko mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri Rukiko (raisonnement juridique) mu kugaragaza impamvu zashingiweho kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere ari zo zagarutsweho mu bujurire kandi ko inkiko zombi zazishubijeho mu buryo bumwe.

3 Reba igika cya 22 cy’urubanza no RCOMAA 0051/14/CS hagati ya RRA na SECAM Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 04/12/2015 n’igika cya 21 cy’urubanza, n° RCOMAA 0038/16/CS - RCOMAA 0033/2016/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 21/04/2017 hagati ya Bank of Kigali Plc na MULISA KANA Martin.

Reba igika cya 22 cy’urubanza no RCOMAA 0051/14/CS hagati ya RRA na SECAM Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 04/12/2015 n’igika cya 21 cy’urubanza, n° RCOMAA 0038/16/CS - RCOMAA 0033/2016/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 21/04/2017 hagati ya Bank of Kigali Plc na MULISA KANA Martin.

Reba urubanza n˚ RS/INJUST/RCOM 00002/2020/SC rwaciwe ku wa 25/09/2020, hagati ya Road Solution Pavement Product Ltd na MAILCO Ltd, igika cya 24.

## Page 9

[29] Urukiko rw’Ubujurire rubona ko by’umwihariko kuri uru rubanza rwatanzwemo iyo nzitizi y’iburabubasha bw’Urukiko na BHACHU INDUSTRIES Ltd, aho 3RAG COMPANY Ltd na Gakuba Alain biregura ko batatsinzwe ku mpamvu zimwe, kuko hari impamvu Urukiko Rukuru rwakoresheje rusesengura, zitandukanye n’izo Urukiko rw’Ubucuruzi rwakoresheje. Rurasanga rero ingingo zasesenguwe mu Nkiko zombi ari zo zigomba kugereranwa nk’uko byafashwemo umurongo mu manza zagaragajwe mu gika kibanziriza iki. [30] Urukiko rw’Ubujurire rurasanga ibibazo byerekeranye no kumenya niba iki kirego kitaragombaga kongera gutangwa, kumenya niba 3RAG COMPANY Ltd na Gakuba Alain bakwiye gufatanya kwishyura umwenda uregerwa ungana n’amadolari 56.550 USD; n’ikibazo kijyanye n’inyungu mbonezamusaruro zasabwaga na BHACHU INDUSTRIES Ltd, ari byo bigomba kugereranywa harebwa niba 3RAG COMPANY Ltd na Gakuba Alain baba baratsinzwe mu nkiko zibanza hashingiwe ku mpamvu zimwe mu gihe bo bavuga ko batatsinzwe ku mpamvu zimwe, kuko Urukiko Rukuru rwo rwasesenguye ibindi bintu Urukiko rw’Ubucuruzi rutari rwasesenguye kuri izo ngingo zagaragajwe mu bika bibanziriza iki, zombi zikemeza ko batsinzwe, bigatuma bajurira. Harifashishwa kandi umurongo watanzwe mu rubanza RS/INJUST/RCOM 00003/2020/SC4, rwaciwe ku wa 27/11/2020 hagati ya SANLAM AG Plc AG Ltd na UNIVERSITY OF RWANDA (UR), mu guhuza imiburanire y’ababuranyi 3RAG COMPANY Ltd, Gakuba Alain na BHACHU INDUSTRIES Ltd muri izo Nkiko zombi mu buryo bukurikira. [31] Dosiye y’uru rubanza igaragaza ko mu rubanza RCOM 00448/2023/TC hasuzumwe niba iki kirego kitaragombaga kongera gutangwa mu gihe Urukiko Rukuru rw’Ubucuruzi rwasubije urwo rubanza mu Rukiko rw’Ubucuruzi bigashimangirwa n’Urukiko rw’Ubujurire, isesengurwa mu bika bya 8-10 byarwo, urwo Rukiko rushingiye ku biteganywa n’amategeko, rusanga iyo nzitizi nta shingiro ifite kuko icyo kirego cyongeye gutangwa nyuma y’uko Urukiko rw’Ubujurire rushimangiye ko rusubira mu Rukiko rw’Ubucuruzi, rwemeza ko iyo mpamvu itabuza ko ikirego cyakongera gutangwa bundi bushya. Iyo ngingo yongeye gusuzumwa mu rubanza rujuririrwa RCOMA 00647/2023/HCC mu bika 13-18 byarwo, Urukiko rusanga nta kosa Urukiko rw’Ubucuruzi rwakoze mu kwemera kwakira ikirego RCOM 00448/2023/TC cya BHACHU INDUSTRIES Ltd kuko cyubahirije amategeko. [32] Dosiye y’urubanza mu Rukiko rw’Ubucuruzi igaragaza ko hasuzumwe kandi niba 3RAG COMPANY Ltd na Gakuba Alain bakwiye kwishyura umwenda waregerwaga, ikibazo cyasesenguwe mu bika 14-17 byarwo, Urukiko rusanga impamvu 3RAG na Gakuba Alain bagomba gufatanya kwishyura ayo mafaranga 56.550 $us ari uko yaba muri ayo masezerano y’ubwumvikane, yaba no kuri izo sheki ari Gakuba Alain wagiye uzisinyaho, cyane cyane kuri izo sheki akaba ari sheki ze ku giti cye aho kuba iz’iyo sosiyete ye. Ibyo birugaragarira ko yavangaga ubucuruzi bw’iyo sosiyete ye n’umutungo we bwite, agafata umutungo w’iyo sosiyete nk’aho ari umutungo we bwite ubwo yatangaga izo sheki zimwanditseho akazishyura mu nyungu za sosiyete ye. Rufata umwanzuro rushingiye ku biteganwa n’ingingo ya 92 igika cya 4 y’Itegeko n°007/2021

4 Aho mu gika cya 23 cyarwo, rwasanze -Ibi kandi binumvikanisha ko ibyaburanwe mu rwego rwa mbere ari na byo ubusanzwe bigomba kuburanwa mu rwego rw’ubujurire hashingiwe ku ihame risanzwe mu micire y’imanza rivuga ko umucamanza wo mu rwego rwa mbere yita ku igenzura ry’ibimenyetso n’amategeko ugereranyije n’ikiburanwa, naho umucamanza wo mu rwego rw’ubujurire akibanda cyane cyane ku kugenzura niba amategeko ku rwego rwa mbere yarubahirijwe uko bikwiye hakurikijwe ibisobanuro n’ibimenyetso byari byatanzwe muri urwo rubanza, byaba ngombwa agakosora aho bikenewe.

## Page 10

ryo ku wa 05/02/2021 rigenga amasosiyete y’ubucuruzi n’umurongo wafashwe mu rubanza RS/INJUST/RCOM 00009/2021/SC rwaciwe n’Urukiko rw’Ikirenga kuwa 29/04/2021, haburana LETSHEGO RWANDA Ltd na Umubyeyi Marie Claire na rwo rwashingiye ku murongo watanzwe mu rubanza RCOMAA 0056/2016/SC - RCOMAA 0061/16/CS, rwaciwe n’Urukiko rw’Ikirenga ku wa 14/07/2017, haburana Twagiramungu Vénuste n’Ikigo cy’Imisoro n’Amahôro5, akirengagiza itandukaniro riri hagati y’ubuzimagatozi bwa sosiyete n’ubwa ba nyirayo rushingiye ku ngingo ivuzwe hejuru. [33] Dosiye igaragaza ko iyo ngingo imaze kuvugwa yongeye gusuzumwa mu rubanza ku bujurire bwa mbere mu Rukiko Rukuru rw’Ubucuruzi, isesengurwa mu bika 21-26 byarwo, Urukiko rusanga kuba mu mikoranire ya BHACHU INDUSTRIES Ltd na 3RAG COMPANY Ltd, Gakuba Alain nka Managing Director wayo ahanini yaragiye ayigaragaramo nk’uyifitemo inyungu ze ku giti cye, na rwo birugaragarira nko kuri sheki we ku giti cye yahaye BHACHU INDUSTRIES Ltd ayishyura umwenda ifitiwe na 3RAG COMPANY Ltd, iyo ku wa 20/07/2016 ya 25.000 USD n’iyo ku wa 20/06/2016 na yo iriho 25.000 USD bigaragaza ko yafashe umutungo wa sosiyete nk’uwe bwite, rwemeza ko Urukiko rw’Ubucuruzi nta kosa rwakoze mu gutegeka ko Gakuba Alain afatanya na 3RAG COMPANY Ltd kwishyura umwenda iyi sosiyete ibereyemo BHACHU INDUSTRIES Ltd. [34] Dosiye y’urubanza igaragaza kandi ko ku rwego rwa mbere mu Rukiko rw’Ubucuruzi hasuzumwe ingingo yerekeranye n’inyungu mbonezamusaruro zisabwa na BHACHU INDUSTRIES Ltd, yasesenguwe mu bika bya 23-24 byarwo, Urukiko rusanga kuba BHACHU Industries Ltd ari sosiyete y’ubucuruzi ikora ishakisha inyungu muri ubwo bucuruzi, uko kutabona ayo mafaranga byatumye itabasha kuyabyaza umusaruro kandi ikaba isanzwe ikorana n’amabanki mu nguzanyo, rwemeza ko igenerwa inyungu mbonezamusaruro z’amadolari 56.550$ zibarirwa ku gipimo cy’amabanki aheraho inguzanyo abakiriya, igenerwa izingana na 7.704 $us. [35] Iyo ngingo imaze kuvugwa yongeye gusuzumwa mu rubanza ku bujurire bwa mbere mu Rukiko Rukuru rw’Ubucuruzi, isesengurwa mu bika 29-36 byarwo, Urukiko rumaze kubona ko ibirebana n’uwo mwenda ari ukwica amasezerano, na rwo rusanga ishingiro ry’izi nyungu mu ngingo ya 144 y’Itegeko N°45/2011 ryo ku wa 25/11/2011 ryavuzwe haruguru, rwemeza ko nta kosa Urukiko rubanza rwakoze mu kubara inyungu z’umwenda BHACHU INDUSTRIES Ltd iregera, bityo ubujurire ntibwahabwa ishingiro. [36] Urukiko rw’Ubujurire rusesenguye imiburanire ya buri ruhande, ibyashingiweho n’inkiko zombi mu guca urubanza, rubihuje n’ibiteganywa n’ingingo ya 52 igika cya 3 y’Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ko: “Icyakora kandi ubujurire bwa kabiri ntibushobora kwakirwa ku muburanyi watsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe”, ruyihuje n’umurongo wafashwe n’Inkiko Nkuru mu manza zagaragajwe hejuru cyane no mu rubanza RS/INJUST/RCOM 00009/2021/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 29/04/2021, haburana LETSHEGO RWANDA Ltd na Umubyeyi Marie Claire na rwo rwashingiye ku murongo watanzwe mu rubanza RCOMAA 0056/2016/SC - RCOMAA 0061/16/CS, rurasanga inkiko zombi zarasesenguye mu buryo bumwe (raisonnement juridique) izo ngingo zimaze

5 Aho muri uru rubanza Urukiko rwavuze ko uburyozwe bw’abayobozi cyangwa abanyamigabane ba sosiyete ari byo byitwa “piercing the corporate veil” cyangwa “lifting the veil of the corporation” ari umwihariko (exception) wemezwa gusa n’Urukiko.

## Page 11

kugaragazwa ariko 3RAG COMPANY Ltd na Gakuba Alain babirengaho batanga ubujurire bwa kabiri muri ubwo buryo bunyuranyije n’amategeko, uru Rukiko rukaba rugomba kwemeza ko ubwo bujurire bwatanzwe butari mu bubasha bwarwo.

Gusuzuma ishingiro ry’indishyi zisabwa na BHACHU INDUSTRIES Ltd. [37] Me Munyentwali Charles uhagarariye BHACHU INDUSTRIES Ltd asaba Urukiko rw’Ubujurire gutegeka 3RAG COMPANY Ltd na Gakuba Alain guha BHACHU INDUSTRIES Ltd amafaranga y’ikurikiranarubanza angana na 500.000 Frw n’igihembo cya Avoka kingana na 5.000.000 Frw yo kuri uru rwego rw’ubujurire, kubera gukomeza kuyishora mu manza bigatuma ikurikirana urubanza igashaka n’Abavoka bayiburanira. [38] Abahagarariye 3RAG COMPANY Ltd na Gakuba Alain biregura kuri aya mafaranga BHACHU INDUSTRIES Ltd isaba bavuga ko nta shingiro afite, ngo kuko ari yo yabaye nyirabayazana w’uru rubanza. UKO URUKIKO RUBIBONA [39] Ingingo ya 111 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ibikurikira : ʺIkirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [40] Hakurikijwe ibiteganywa n’iyi ngingo y’Itegeko imaze kuvugwa hejuru, Urukiko rw’Ubujurire rurasanga amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza BHACHU INDUSTRIES Ltd isaba kuri uru rwego, afite ishingiro, kuko byumvikana ko yashatse Avoka wo kuyiburanira imbere y’Urukiko agakurikirana n’urubanza, rukaba rugomba kuyigenera amafaranga agenwe mu bushishozi bw’Urukiko hagerereranyijwe n’aho urubanza rugarukiye Kuri iyi nzitizi, bityo ikaba igomba kugenerwa angana n’ibihumbi magana arindwi (700.000 Frw) akubiyemo ay’igihembo cya Avoka kingana n’ibihumbi magana atanu (500.000 Frw) n’ikurikiranarubanza ringana n’ibihumbi magana abiri (200.000 Frw) kuri uru rwego. III. ICYEMEZO CY’URUKIKO [41] Rwemeje ko inzitizi yatanzwe na BHACHU INDUSTRIES Ltd ifite ishingiro. [42] Rwemeje ko ubujurire bwa kabiri bwatanzwe na 3RAG COMPANY Ltd na Gakuba Alain butakiriwe kuko butari mu bubasha bw’Urukiko rw’Ubujurire. [43] Rutegetse 3RAG COMPANY Ltd na Gakuba Alain gufatanya kwishyura BHACHU INDUSTRIES Ltd amafaranga ibihumbi magana arindwi (700.000 Frw) akubiyemo 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza kuri uru rwego.

## Page 12

[44] Ruvuze ko amafaranga y’ingwate y’amagarama y’urubanza yatanzwe n’abajuriye kuri uru rwego ahwanye n’ibyakozwe mu rubanza.