NTAZINDA v SIMPUNGA

# NTAZINDA v SIMPUNGA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2022-11-04 - Case/document no.: RCA 00479/2019/HC/KIG - Collection: High Court

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NTAZINDA v SIMPUNGA [Rwanda – URUKIKO RUKURU - RCA 00479/2019/HC/KIG – (Hitimana, P.J.) 4 Ugushyingo 2022] Amategeko y’imanza mbonezamubano – Amasezerano – Inkurikizi z’amasezerano yasheshwe ku bwumvikane - Kumvikana gusesa amasezerano ni ubwumvikane bukozwe hagati y’impande zombi buri ruhande rukemera kuvaniraho urundi inshingano rwari rusigaranye ku bw’amasezerano zari zifitanye. Ubwumvikane bwo gusesa amasezerano burangiza inshingano zose zari zisigaye ku mpande zombi. Ibirebana no gusubizanya ibyakozwe ku mpande zombi bituruka ku bwumvikane bagiranye. Itegeko No 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano, ingingo ya 105. Incamake y’ikibazo: Simpunga yagiranye amasezerano y’ubukode bw’imodoka na Ntazinda aho Ntazinda ukodeshejwe yagombaga kujya yishyura ubukode bungana na FRW 1.000.000 ku kwezi. Uyu yaje kwishyura FRW 4.000.000 gusa ubundi arekeraho ntiyanamusubiza n’imodoka ye bituma Simpunga atanga ikirego mu Rukiko Rwisumbuye rwa Nyarugenge asaba kwishyurwa FRW 22.000.000 y’ubukode bw’imodoka ye akanasubizwa iyo modoka cyangwa se amafaranga yayiguze, akanishyura inyungu za banki zitishyuwe, akanishyura imisoro ijyanye n’ubucuruzi bwo gutwara abantu igihe yamaranye iyo modoka ndetse n’indishyi. Urukiko rwisumbuye rwemeje ko Ntazinda agomba kwishyura Simpunga amafaranga y’ubukode bw’imodoka ye, amafaranga y’agaciro k’imodoka atamusubije, amafaranga y’indishyi z’ubukererwe bw’imisoro ya RRA, ndetse n’indishyi zitandukanye. Uregwa ntiyanyuzwe n’iki cyemezo akijuririra mu Rukiko Rukuru avuga ko urukiko rwaciye urubanza rujuririrwa rwagenekereje mu kibazo kijyanye no kumenya niba Simpunga yasubizwa na Ntazinda imodoka RAD 887 E cyangwa akishyura agaciro ka 39,000,000Frw. Urukiko rukuru rwasuzumye ubu bujurire harebwa ko koko niba Urukiko Rwisumbuye rwaragenekereje mu cyemezo rwafashe cyo kumenya niba Simpunga yasubizwa imodoka cyangwa se agahabwa agaciro kayo. Ntazinda avuga ko urukiko rwagiye rugenekerereza mu kibazo kijyanye no kumenya niba Simpunga yasubizwa imodoka ifite Plaque Nº RAD 887E cyangwa akamwishyura agaciro kayo kangana na FRW 39.000.000 aho umucamanza agenekereje yatanze agaciro gahwanye n’amafaranga angana na FRW 19.000.000 kandi iyo modoka ubwayo ako gaciro ntako ifite ugereranyije ko yayiguze ari modoka yakoze, agasaba ko yagenerwa agaciro hamaze gukorwa amortissement. Akaomeza avuga ko yaje kujya muri Sudani mu butumwa bw’amahoro iyo modoka igasigaranwa n’uwita Muhire akaba asanga ariwe wagakwiye kuyibazwa. Akomeza avuga ko amasezerano y’ubukode yarangiranye n’amasezerano y’ubwumvikane yiswe ‘’amasezerano y’ubwishyu ku bwumvikane bw’ubukode bw’imodoka (RAD 889E)” yo kuwa 25/04/2018 bityo ko nyuma y’aho atabazwa ubwo bukode. Simpunga avuga ko nta kugenekereza kwabayeho kuko icyo yasabye arega ari ugusubizwa imodoka ye, itaboneka agasubizwa agaciro kayo, ko aka gaciro kazwi ndetse na Ntazinda ntiyagahakana kuko kari mu masezerano y’inguzanyo hagati ya Simpunga na BK yo ku wa 24/06/2016, ko mu kugena ahwanye na FRW 19.000.000 Urukiko rutagenekereje kuko hashingiwe ku kuba imodoka yaricunguye (amortissement). Akomeza avuga ko iyo modoka itari ishaje kuko yakozwe mu mwaka wa 2015.

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Incamake y’icyemezo: 1. Ibikorwa by’ubucuruzi bicungurwa buri mwaka ho 5%, bityo urukiko rubaze ayo 5% y’incungu ya buri mwaka ku gaciro k’iyo modoka ka FRW 39.000.000 kuva aho imodoka yatangiye gukoreshwa, Ntazinda yakwishyura FRW 21.450.000, rukaba rusanga ayagenwe n’urukiko rwisumbuye ariyo make kuko ahwanye na FRW 19.000.000F, ko iyo rubibara nkuko bibazwe muri ubu buryo hari gutangwa arenze ayatanzwe mu rubanza rujuririrwa, bityo ibivugwa na Ntazinda ko urukiko rwagennye agaciro k’imodoka rugenekereje akaba asanga ari menshi ariko uru rukiko rusanga ubujurire bwe nta shingiro bwahabwa kuko ayagenwe ari makeya kuyo yagombaga kuba atanga. 2. Amasezerano abera itegeko abayagiranye bityo Ntazinda uvuga ko Simpunga yabaza imodoka ye Muhire ntabwo ari byo kuko atari we bagiranye amasezerano. 3. Ubwumvikane bwo gusesa amasezerano burangiza inshingano zose zari zisigaye ku mpande zombi bityo ibyo Simpunga asaba byo kwishyurwa ubukode bubazwe nyuma y’aho Bumvikaniye gusesa aya masezerano nta shingiro bifite. Ubujurire bufite ishingiro kuri bimwe; Imikirize y’urubanza RC 00782/2018/TGI/Nyge ihindutse ku byerekeye zimwe mu ndishyi zategetswe. Amategeko yashingiweho: Itegeko No 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano, ingingo ya 70, 80, 81, 86, 105, Nta manza zifashishijwe Urubanza I. IMITERERERE Y’URUBANZA [1] Urubanza rwatangiriye mu rukiko rwisumbuye rwa Nyarugenge Simpunga Innocent arega Ntazinda Céléstin, Muhire Valens agobokeshwa ku gahato, agasobanura ko kuwa 15/6/2016 yagiranye na Ntazida Céléstin amasezerano y’ubukode bw’imodoka ifite Plaque RAD 887E ku mafaranga 1,000,000Frw ya buri kwezi, kuva yasinya amasezerano Ntazinda Céléstin akaba yarishyuye gusa amafaranga ahwanye na 4,000,000Frw, akaba yaranze kumwishyura ubwo bukode bw’imodoka ndetse ko n’imodoka byose yarabibuze, akaba arega asaba kurenganurwa, akishyurwa 22,000,000Frw y’ubukode bw’imodoka ye akanasubizwa iyo modoka cyangwa se amafaranga yayiguze ahwanye na 39,000,000Frw Ntazinda Céléstin akanishyura inyungu za banki zitishyuwe zihwanye n’amafaranga angana na 6,000,000Frw, akanishyura imisoro ijyanye n’ubucuruzi bwo gutwara abantu igihe yamaranye iyo modoka y’amafaranga angana na 5,200,000Frw akanaha Simpunga Innocent indishyi z’akababaro zihwanye na 5,000,000Frw yo kuba yaraguze imodoka agamije kunguka; [2] Ntazinda Céléstin waburananirwaga na Me Nsabimana Joseph yiregura muri urwo rubanza avuga ko yagiranye koko na Simpunga Innocent amasezerano y’ubukode bw’imodoka, ariko hagati yabo hari umuhuza witwa Muhire Valens ari nawe wasigaranye inshingano zo kwishyuza imodoka mu gihe Ntazinda Céléstin yari agiye mu butumwa bw'Amahoro muri

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Sudani, agasaba ko uwo Muhire Valens yagobokeshwa kugira ngo asobanure iby’iyo modoka bityo akaba ari na we uryozwa ibyo Simpunga Innocent amurega; [3] Muhire Valens wagobokeshejwe yarahamajwe mu buryo bukurikije amategeko ariko ntiyitaba urukiko, ntiyagira n’impamvu atanga yamubujije kwitaba, urubanza ruburanishwa adahari; [4] Kuwa 31/10/2019 urukiko rwisumbuye rwaciye urubanza rwemeza kwakira ikirego cyatanzwe na Simpunga Innocent kuko cyaje mu buryo n’inzira bikurikije amategeko, kandi rugisuzumye rusanga gifite ishingiro, rwemeza ko Ntazinda Céléstin agomba kwishyura Simpunga Innocent ahwanye na 23,000,000Frw y’ubukode bw’imodoka ye, rwemeza ko Ntazinda Céléstin agomba guha Simpunga Innocent 19,000,000Frw y’agaciro k’imodoka atamusubije, rwemeza ko Ntazinda Céléstin agomba guha Simpunga Innocent amafaranga 1,500,000Frw y’indishyi z’ubukererwe bw’imisoro ya RRA, kimwe n’amafaranga ahwanye na 1,500,000Frw y’indishyi z’ubukererwe Simpunga Innocent yaciwe bitewe no kutishyurira igihe ideni ry’amafaranga yafashe agura imodoka ari nayo yagombaga kuvaho ubwishyu bw’iryo deni, rwemeza ko Ntazinda Céléstin agomba guha Simpunga Innocent 1,500,000Frw y’indishyi z’akababaro yamuteje mu kutubahiriza amasezerano bagiranye, rutegeka Ntazinda Céléstin gusubiza Simpunga Innocent amafaranga 500,000Frw y’igihembo cya avoka akanamuha amafaranga ahwanye na 300,000Frw y’ikurikiranarubanza, ruvuga ko amafaranga 20,000Frw Simpunga Innocent yatanze ku ngwate y’ikirego ahwana n’amagarama y’urubanza, akazayasubizwa na Ntazinda Céléstin; [5] Ntazinda Céléstin ntiyishimiye imikirize y’urubanza ajurira urwo rubanza mu rukiko rukuru avuga ko urukiko rwaciye urubanza rujuririrwa rwagenekereje mu kibazo kijyanye no kumenya niba Simpunga Innocent yasubizwa na Ntazinda Céléstin imodoka RAD 887 E cyangwa akishyura agaciro ka 39,000,000Frw aho umucamanza yagenekereje akemeza ko yamwishyura ahwanye na 19,000,000Frw, ikindi ko rwagenekereje ku kibazo kijyanye no kumenya niba Simpunga Innocent yasubizwa na Ntazinda Céléstin amafaranga y'inyungu z'ubukererwe zitabayeho zitanagaragajwe hanyuma urukiko rugena rugenekereje ahwanye na 1,500,000Frw ntaho ashingiye, ko indishyi z'akababaro zatanzwe zingana na 1,500,000Frw, agasaba ko hasuzumwa igihembo cy’avocat kingana na 1,000,000Frw n’indishyi z’ikurikirana rubanza zingana na 500,000Frw agasubizwa n'igarama rya 40,000Frw yatanze ajurira; [6] Mu kwiregura kwa Simpunga Innocent avuga ko impamvu z’ubujurire za Ntazinda Céléstin nta shingiro zahabwa ahubwo yuririye ku bujurire bwe asaba kwishyurwa na Ntazinda Céléstin nibura inyungu zihwanye n’umwaka umwe uhwanye na 7,215,000Frw, akishyurwa amafaranga y’ubukode bw’imodoka bw’amezi 5 ashize kuva Ntazinda Céléstin yajurira kugeza mu kwezi kwa gatatu k’umwaka 2020 arukuvuga 5,000,000Frw, kwishyura amafaranga y’ikurikirana rubanza angana na 300,000Frw ndetse n’igihembo cya avocat cya 500,000Frw yiyongera kuyo yari yagenewe n’Urukiko Rwisumbuye rwa Nyarugenge mu rubanza rujururirwa; II. IBIBAZO BIGARAGARA MU RUBANZA N’ISESENGURA RYABYO

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Ku byerekeye kumenya niba urukiko rwaragenekereje kubijyanye no kuba Simpunga Innocent yasubizwa imodoka ifite Plaque Nº RAD 887E cyangwa agaciro kayo. [7] Mu mwanzuro wo kujurira ndetse n’ibyo yavuze mu nama ntegurarubanza, Ntazinda Céléstin avuga ko urukiko rwagiye rugenekerereza mu kibazo cya kabiri rwasuzumye kijyanye no kumenya niba Simpunga Innocent yasubizwa na Ntazinda Céléstin imodoka ifite Plaque Nº RAD 887E cyangwa akamwishyura agaciro kayo kangana na 39,000,000Frw aho umucamanza agenekereje yatanze agaciro gahwanye n’amafaranga angana na 19,000,000Frw kandi iyo modoka ubwayo ako gaciro ntako ifite ugereranyije ko yayiguze ari modoka yakoze (occasion) ko itari nshyashya kandi ko n’imodoka nshya mu myaka itanu idashobora guhabwa icyakabiri cyayo kuko iba yashaje uko ikoreshwa (amortissement), ibi byakozwe n’urukiko agasanga atari byo, ko ikindi umucamanza ashishoza ate ko atazi ibyo imodoka ndetse aka gaciro yagennye yagashingiye kuki, akibaza niba imodoka nshyashya ifite 0km amortissement yayo ibarwa ite, kuko hari byo ugenekerezaho biganisha ku bumenyi ufite cyangwa ubunararibonye, aha akibaza uyu mucamanza yagenekereje kuri aya mafaranga 19,000,000Frw k’imodoka yaguzwe ari occasion dore ko ubwayo nta assurance omnium yagiraga nibura ngo bemere ko yari nshya, ikindi ku kugenerekeza nibura yari kwiyambaza abahanga babizi dore ko bahari maze bakaba bamuha ibipimo ngenderwaho mu kugena agaciro k’imodoka yabaye amortis aho gushingira kuko abyumva kandi atari umuhanga muri iyo domaine; [8] Mu mwanzuro w’ubujurire bwa Ntazinda Céléstin akomeza avuga ko yasobanuriye urukiko nubwo abona bitarashyizwe mu ncarubanza ko nyuma y’umwaka wose Ntazinda Céléstin yari yaragiye mu butumwa bw’akazi muri Sudani ndetse imodoka igasigarana Muhire Valens ndetse umwaka wose ukarangira Simpunga Innocent atishyurwa ubukode ndetse nta modoka abona nawe ubwe yari kugira amakenga nibura akaba yarakurikiranye imodoka akaba yaranasobanuye ko habaye ubugambanyi bwa Simpunga Innocent na Muhire Valens bityo bitwaje amasezerano Simpunga Innocent yagiranye na Ntazinda Céléstin akaba ariwe urukiko rwaramwikoreje umutwaro kubyo atagize icyo akoraho kuko byose byakozwe na Muhire Valens na Simunga Innocent bityo rero agasaba mu bushishozi bw’urukiko ko hakiyambazwa abazi iby’imodoka maze bakagira ibyo batanga maze urukiko rukagira icyo rushingiraho aho gushingira ku marangamutima; [9] Mu kuburana kwa Ntazinda Céléstin avuga ko nubwo bigaragara ko ariwe wasinye amasezerano y’ubukode bw’imodoka ariko ko imodoka iri hagati ya Simpunga Innocent na Muhire Valens, ko we Ntazinda Céléstin yagiye mu kazi basigara bagomba kujya bishyurana, ko Simpunga Innocent ntaho agaragaza ko ari Ntazinda Céléstin wagombaga kumwishyura, ko ibyo ari ibyo Simpunga Innocent na Muhire Valens bumvikanyeho babonye agiye hanze y’igihugu kugeza n’ubwo bagiye kuverisa kuri compte ya Simpunga Innocent babeshya ko ari we Ntazinda Céléstin wayisinye kuri bordereau kandi bamubeshyera, akaba yumva iyo bordereau yapimishwa bakareba niba ari we Ntazinda Céléstin wasinyeho, ko nubwo mu kuburana ubushize bemeje ko icyo kimenyetso batazagikoresha ariko ko asaba kutakivanamo kuko ari cyo kigaragaza ko ibyo bakora ari amanyanga, ko iyo bordereau bavuga ko ari we wishyuye, byaba byiza ipimwe bikagaragara ko bamuhimbira, ko icyatumye ajurira ko mu by’ukuri atari we warufite inshingano zo kwishyura ubukode, ko Umuntu wagombaga kwishyura ari Muhire Valens, akabona ko Muhire Valens aramutse abonetse byakemuka, ko nayo masezerano yagiye avugururwa ko atabaga ahari ko yiberaga mu kazi hanze, ko nubwo yari yamusigiye ububasha ariko ko n’iyo

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modoka ntayo azi, ko ari ukwizera umuntu gusa akaguhemukira, ko yemera ko amasezerano yasinyeho arayo kuwa 16/08/2016, harebwa igihe yari kumara, ko iyo modoka ubu iri muri campany kandi Muhire Valens yavuze ko ari Ntazinda Céléstin wayijyanyeyo nyamara iyo campany yagaragaje ko atari Ntazinda Céléstin wayijyanyeyo ko ahubwo yajyanyweyo na Muhire Valens, ko iki kibazo kiri hagati ya Simpunga Innocent na Muhire Valens, ko bareka kumugerekaho ibintu atazi; [10] Mu kuburana kwa Ntazinda Céléstin akomeza avuga ko ayo masezerano y’ubukode ari Muhire Valens wayazanye mu ntoki aransinyisha arangije ajya no gusinyisha Simpunga Innocent ko urukiko rurebye neza, ko nta hantu handitse uko azajya mwishyura kuko batagaragaza niba ari mu ntoki cyanwga se kuri compte, ko Simpunga Innocent bahuye we Ntazinda Céléstin avuye hanze mu kazi, ko niyo rwamubaza yababwira ko atigeze ahura nawe habe n’umunsi n’umwe, ko Muhire Valens yemeraga ko imodoka ihari ko kandi amafaranga azayishyura, ko aricyo cyizere yari amufite, akaba yifuza ko Muhire Valens na Simpunga Innocent bagaragara bakavuga kuri ayo manyanga yabo, kandi ko yifuza ko hagira igikorwa kugira ngo Muhire Valens agaragare, byaba na ngombwa imitungo ye ikaba ifatiriwe, ko urukiko rwabisuzuma rukabireba ndetse ko n’aya masezerano adaciye mu mucyo, kuko ashingiye ku ngingo ya 64 y’itegeko N° 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano asanga yarakoreshejwe mu buriganya, kuko aya masezerano ntabwo adakurikije amategeko dore ko abayagiranye batigeze bahura na rimwe mu kuyasinya ahubwo buri wese yayazanirwaga n’umuhuza buri wese akamusinyira imbere ye, ikindi kandi Simpunga Innocent ntiyigeze na rimwe ashyikiriza Ntazinda Céléstin icyo yamukodesheje uretse nacyo nta nubwo bigize bahura ngo bemeranye no ku giciro cy’ubukode byose byakozwe na Muhire Valens afatanyije na Simpunga Innocent , akaba ariyo mpamvu Muhire Valens ataboneka muri uru rubanza, ikindi kigaragaza ko aya masezerano arimwo uburiganya ko ubwayo ntabwo Simpunga Innocent yari gusinyisha amasezerano avurururwa inshuro zingahe, icya mbere ayabanje atarishyurwa, icya kabiri Ntazinda Céléstin adahari yaragiye muri mission, ese ubundi avururgurwe ubwa kabiri ko Ntazinda Céléstin yari muri mission muri Sudani y’epfo, umukono we wavuyehe, ikindi Simpunga Innocent iyo amenya ko uwo bagiranye amezerano ari umusikire ugiye mu butumwa bw’akazi uzamara umwaka ataba mu Rwanda, Simpunga Innocent ntiyari kumukodesha iyo modoka, ikindi niyo abyemera kumukodesha kugira ngo azamenye aho imodoka iri n’uzayisigarana, Simpunga Innocent yari kubanza kubiganiraho na Ntazinda Céléstin ndetse akamusigira uzayimucungira ndetse uyu akayibazwa mu gihe Ntazinda Céléstin adahari bityo bigakorerwa inyandikomvugo, aha na none wakwibaza uti, ese Simpunga Innocent yigeza amenya Ntazinda Céléstin uwo ari we, ese yigeze amenya aho Ntazinda Céléstin ari, ko niba se yarahabwiwe na Muhire Valens yakoze iki, ese ubundi yagombaga gukora iki, ko yagombaga guterera iyo nkuko yabikoze cyangwa se yagombaga gushakisha imodoka ye aho Ntazinda Céléstin yayisize, ese ibi byarakozwe, bivuga ko kugeza uyu munsi Simpunga Innocent niba koko yarakodesheje iyo modoka cyangwa yaranayitunze azi aho iherereye we na Muhire Valens, ikindi Simpunga Innocent ntiyari kuvugurura amasezerano kandi aya mbere atari yishyurwa ahubwo ibi byose byakozwe na Muhire Valens ubwo yiyambazaga Ntazinda Céléstin nk’inshuti ko yamufasha akamusinyira ku masezerano yakoranye na Simpunga Innocent kandi amwizeza ko byose azabyirengera ndetse ko adashobora kuyikodesha ngo kuko asanzwe azicuruza bityo bikaba byagaragara nabi muri company akorera nibwo Ntazinda Céléstin yabyemeye nk’inshuti ye yizeye hanyuma arangije ayashyira Simpunga Innocent ibyabo Ntazinda Céléstin ntabyo yari azi, ndetse n’ayo masezerano avuguruye inshuro ebyiri yasinywe umunsi umwe mbere yuko Ntazinda Céléstin afata indege ajya muri mission, Simpunga Innocent yabonanye bwa mbere na Ntazinda Céléstin nyuma

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y’umwaka avuye mu butumwa bw’akazi, ko aha Ntazinda Céléstin adahakana ko amasezerano atayasinyeho ahubwo yagaragaje uburyo yayazaniwe na Muhire Valens nk’inshuti ye ngo amufashe ndetse Muhire Valens amwizeza ko nta ngaruka zizabaho dore Ntazinda Céléstin akazi akora nta business akora nta niyo yakoze naho na company zikodesha imodoka ntabwo yari azizi ndetse n’ibyo bashingiraho bavuga ko yabyemeye kwishyura muri auditorat militaire byari kugira ngo abona uko ava mu buroko ariko ntibikoraho ko amasezerano ashingirwaho yakozwe mu buriganya mu buryo budakurije amategeko, bityo rero niba icy’iki ngenzi amasezerano niba yarakozwe mu buriganya, ese ibyavugiwe muri auditorat militaire nta gaciro byagira; [11] Mu kwiregura kwa Me Murutasibe Joseph wunganira Simpunga Innocent bavuga ko mu bujurire bwa Ntazinda Céléstin biragaragara ko ikibazo cy’ubukode bw’imodoka ndetse n’ibirarane byubwo bukode bwemeje n’Urukiko bihwanye na 23,000,000Frw mu rubanza rujururirwa nawe abwemera kuko atabijuririye mu bibazo bisuzumwa, ko bagarutse kuri iki kibazo cya mbere cy’ubujurire bwe, Urukiko rwaragisuzumye ku mpapuro za 5 na 6 z’urubanza rujurirwa, ko ikigaragara aruko nta kugenekereza kwabayeho kuko icyo Simpunga Innocent yasabye arega ari ugusubizwa imodoka ye, itaboneka agasubizwa agaciro kayo, ko aka gaciro kazwi ndetse na Ntazinda Céléstin ntiyagahakana kuko kari mu masezerano y’inguzanyo hagati Simpunga Innocent na BK yo ku wa 24/06/2016, ko mu kugena ahwanye na 19,000,000Frw ko Urukiko rutagenekereje kuko mu gika cyagendeweho mu kuyagena hashingiwe ku kuba imodoka yaricunguye (amortissement); [12] Mu mwanzuro wa Simpunga Innocent aburanirwa na Me Murutasibe avuga kandi ko ibyo kuvuga ko imodoka yari ishaje nta gaciro bikwiye guhabwa kuko carte jaune yayo igaragaza ko iriya modoka yakozwe mu 2015, ikindi kitumvikana aruko Ntazinda Céléstin avuga ko atigeze abona iyo modoka ariko byagera ku gaciro kayo akavuga ko yari occasion, bakibaza buryo ki atangira avuga ko atigeze abona iyo modoka ibyo kuvuga ko yari occasion abinshingira kuki, ntabwo rero habayeho kugenekereza kuko n’ubusanzwe mu bijyanye n’imisoro imodoka ibarirwa amortissement mu gihe cy’imyaka ine, ko ku kijyanye n’abahanga ujurira avuga bari kwiyambazwa, ntabwo byari ngombwa mu gihe atabisabye cyangwa agaragarize Urukiko iyo modoka noneho bigirweho impaka ku gaciro kayo hitabazwe abagenagaciro; [13] Mu mwanzuro wa Simpunga Innocent uburanirwa na Me Murutasibe Joseph bakomeza biregura bavuga ko ku kibazo cyo kuba imodoka yabazwa Muhire Valens urukiko rwarabisabanuye mu buryo burambuye ku rupapuro rwa 4 mu duce 6 na 8 tw’urubanza rujururirwa, ko inshingano zose zifitanye isano n’amasezerano y’ubukode zirareba Ntazinda Céléstin; [14] Mu kuburana kwa Me Murutasibe Joseph uburanira Simpunga Innocent avuga ko amasezerano agaragaza neza uko Ntazinda Céléstin ubukode buzajya bwishyura, kuba atarabyubahirije rero ko ari amakosa, ikindi ko aya masezerano atangiye guhakana ariho signatures ze, ko adakwiye kuyahakana, ikindi ko aruko kuwa 25/07/2018, Ntazinda Céléstin yakoze inyandiko yemera ko azishura Simpunga Innocent imodoka ye ndetse na Muhire Valens abibera umutangabuhamya, ko amasezerano agira ingaruka ku bantu bayagiranye, ko yareka kuzana Muhire Valens muri iki kibazo, ko uyu Ntazinda Céléstin yabajijwe niba Muhire Valens na Simpunga Innocent baragiranye amasezerano avuga ko yagombaga kumwishyuriza bakishyura nyirayo, ko kuba mu bujurire bwe avuga ko imodoka atigeze ayibona nyamara yagera

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ku gaciro kayo akavuga ko yari ishaje, Simpunga Innocent akaba asaba urukiko gutegeka Ntazinda Céléstin kwishyura ibirarane by’ubukode bw’imodoka ndetse agasubiza n’imodoka; [15] Mu kuburana kwa Me Murutasibe Joseph uburanira Simpunga Innocent avuga ko Ntazinda Céléstin yivugira ko ari inshuti ya Muhire Valens ko baniganye, ko aya masezerano nta nenge afite, ndetse Ntazinda Céléstin ubwe yongeye kuyashimangira avuga ko agomba kwishyura ubukode bwa 12.000.000Frw ngo agasubiza n’imodoka, mu gihe Ntazinda Céléstin atagaragaza ko yasinye ku gahato cyangwa ngo agaragaze ko yari afite uburwayi, akwiye kuyubahiriza; Uko uru rukiko rubibona. [16] Uru rukiko rusanga ku byerekeye iyi mpamvu y’ubujurire ijyanye nuko urukiko rwisumbuye rwaciye urubanza rugenekereje ku gaciro k’imodoka, rubona mu ica ry’urubanza rujuririrwa mu gika cya 13 rwabisobanuye muri aya magambo ruti: “Urukiko rurasanga nk’uko byagaragajwe haruguru, amasezerano abera itegeko abayagiranye, Ntazinda Céléstin uvuga ko Simpunga Innocent yabaza imodoka ye Muhire Valens, atari byo kuko atari we bagiranye amasezerano, kandi kuba Ntazinda Céléstin atari kugaragaza imodoka ngo isubizwe nyirayo, agomba kumuha agaciro kayo, ariko miliyoni 39.000.000 Simpunga Innocent asaba, na we ubwe yivugira ko ariya mafaranga, ari ayo yayiguze, kuba rero iyo modoka yarakoze, byumvikana ko yicunguye (amortissement), binashimangirwa n’uko akurikiranye indishyi z’ubukode bwayo, ikaba muri uko gukodeshwa yarakoraga, bityo inasaza, rero Ntazinda Céléstin akaba atasubiza amafaranga 39.000.000 yaguzwe imodoka, ahubwo yasubizwa agaciro iyo modoka yari kuba igezeho ubungubu. Gusa kubera ko itari kuboneka ngo ikorerwe igenagaciro; amafaranga yasubizwa Simpunga Innocent ahwanye n’imodoka ye, agenywe mu bushishozi bw’urukiko, Ntazinda Céléstin akamuha ahwanye na miliyoni cumi n’icyenda (19.000.000)”; [17] Uru rukiko rusanga kuba Ntazinda Céléstin avuga ko urukiko rwisumbuye rwagenekereje nta shingiro byahabwa kubera ko rwasobanuye neza ko agaciro kimodoka aho kavanywe ko aruko imodoka yicunguye ahubwo ko n’agaciro kasabwe na Simpunga Innocent atahabwa ayo asaba nubwo yagaragaje ibimenyetso by’aho banki yahaye agaciro k’imodoka yakodesheje kangana na 39,000,000Frw ariko rukaba rusanga kuba Ntazinda Céléstin wahawe imodoka atayigaragaza ngo ikorerwe igenagaciro ahubwo rwashingira ku kuba imodoka yaricunguye (amortis) hagenwa agahwanye na kimwe cya kabiri cy’agaciro kari kemejwe na banki yatanze inguzanyo aruko ihawe ingwate y’imodoka ifite ako gaciro ka 39.000.000Frw nkuko amasezerano y’igurizwa ry’inguzanyo BK yahaye Simpunga Innocent abigaragaza; [18] Uru rukiko rusanga nubwo urukiko rwisumbuye rwasobanuye aho rwavanye ibyerekeye uburyo imodoka yaba yaricunguye (ammortissement) rukagena kimwe cya kabiri, ko mu gushimangira ibyashingiweho, nubwo atariko urukiko rwisumbuye rwabibaze, uru rukiko rusanga rwashingira ku biteganywa n’itegeko ryariho icyo gihe urubanza rucibwa tariki ya 31/10/2019, rusanga hari itegeko Nº 016/2018 ryo ku wa 13/04/2018 rishyiraho imisoro ku musaruro, mu ngingo yaryo ya 28 cyane igika cya 1 gisobanura ko “Mu ibarwa ry’inyungu zikomoka ku bikorwa by’ubucuruzi, ubwicungure bw’umutungo bukurwa mu musaruro usoreshwa. Inyubako, ibikoresho n’imashini binini byo mu nganda bicungurwa buri mwaka, buri

## Page 8

cyose ukwacyo hashingiwe ku gipimo cy’ubwicungure kingana na gatanu ku ijana (5%) by’agaciro ko kubibona, kubaka, kunoza, gusana cyangwa kongera kubaka”; [19] Uru rukiko rushingiye ku gika cya mbere cyiyi ngingo rukanagihuza n’agaciro kahawe imodoka na banki Simpunga Innocent asaba inguzanyo akayitanga nk’ingwate igahabwa agaciro ka 39.000.000Frw, (nubwo atariko gaciro k’ubugure bwayo Simpunga Innocent agaragaza yaba yarayiguriyeho ku munsi asinya amasezerano y’ubukode mu mwaka wa 2016 ndetse atari nacyo kiguzi ku munsi urubanza rucibwa), ariko uru rukiko rusanga iyo ngingo ivuga ko ibikorwa by’ubucuruzi bicungurwa buri mwaka ho 5%, rubaze ayo 5% y’incungu ya buri mwaka ku gaciro k’iyo modoka ka 39.000.000Frw kuva aho imodoka yatangiye gukoreshwa, rusanga ubwicunguzi bwagakwiye kuba bwarabazwe muri ubu buryo, 39.000.000Frw X 5% = 1.950.000Frw wakuba imyaka imodoka yari imaze kuva ikozwe tariki ya 26/04/2010 nkuko n’icyemezo gitangwa na Simpunga Innocent cyiswe (Motor Vehicle registration form) ko bigaragara ko kugeza urubanza rujuririrwa ruciwe kuwa 31/10/2019 hari hashize imyaka icyenda (9) imodoka ikora, wakuba ka gaciro ko kwicungura (amortisement) ka buri mwaka kangana na 1.950.000Frw X 9= bigahwana na 17.550.000Frw aka gaciro ko kwicungura k’iyo myaka kavanwa mu gaciro k’iyo modoka yagakwiye kuba ahwanye na 21,450,000Frw, rukaba rusanga ayagenwe n’urukiko rwisumbuye ariyo makeya kuko rwagennye ahwanye na 19.000.000Frw, ko iyo rubibara nkuko bibazwe muri ubu buryo, ko hari gutangwa arenze ayatanzwe mu rubanza rujuririrwa, bityo ibivugwa na Ntazinda Céléstin ko urukiko rwagennye agaciro k’imodoka rugenekereje akaba asanga ari menshi ariko uru rukiko rusanga ubujurire bwe nta shingiro bwahabwa kuko ayagenwe ari makeya kuyo yagombaga kuba atanga ahwanye n’agaciro k’imodoka yakodesheje ariko adashaka gusubiza nyirayo; [20] Ku bivugwa na Ntazinda Céléstin imodoka yahawe agaciro ka 19.000.000Frw kandi yari ishaje, ko yari imodoka ya occasion ndetse undi mwanya akavuga ko iyo modoka atigeze ayihabwa ngo ayiboneho ahubwo ko ari uburiganya bwa Simpunga Innocent yakoranye na Muhire Valens ari nawe yahaye iyo modoka akavuga ko ari nawe wayibazwa, ariko uru rukiko rusanga mu gusinya amasezerano y’ubukode bw’imodoka ivugwa, yaba aya mbere yo mu mwaka wa 2016, ayayavuguruye uko ari abiri kugeza mu kwezi kwa 06/2017, ubwayo ayo masezerano yose Ntazinda Céléstin arayemera mu kuburana kwe ntaho ayahakana ko atariwe wayasinye, ahubwo yemera ko ariwe wayasinye ubwe, rusanga rero mu byo yasinyiye mu ngingo ya 5 yemeye ko ahawe imodoka na Simpunga Innocent bagiranye amasezerano y’ubukode kandi ayihabwa imeze neza ndetse akanishyura avance y’amezi abiri ahwanye na 2.000.000Frw nkuko bikubiye mu ngingo ya 4, bivuze ko yishyuye imodoka yakodesheje amaze kuyibona kuko yabonye uburyo ari iya occasion, ibi bikanashimangirwa n’amasezerano y’ubwumvikane bw’ubwishyu yemeye gusinya avuga ko imodoka yakodesheje na Simpunga Innocent azayimusubiza kuwa 25/06/2018 kandi imeze neza, ko rusanga Ntazinda atari kwemera gusubiza imodoka atahawe muri iyo nyandiko, ibi bigashimangirwa n’ibyemerwa na Muhire Valens mu bushinjacyaha bwa gisirikare aho yabajijwe kuwa 25/04/2018 ku cyaha cy’ubuhemu yaba yarafatanije na Ntazinda Céléstin, agaragaza ko ariwe wahuje Ntazinda Céléstin na Simpunga Innocent bakemeranya amasezerano y’ubukode hashira igihe yarakodesheje imodoka ya Simpunga Innocent akaba aribwo Ntazinda Céléstin yagiye mu butumwa bw’akazi muri sudani, ndetse akamusigira kumurebera iyo modoka, ariko akaba ahakana ko atariwe wasinye ayo masezerano, bisobanuye ko kuba Ntazinda Céléstin yemera ko yasinye amasezerano atakwitwaza ko atazi imodoka yemeye gukodesha kandi akaba atarigeze kuyisubiza nyirayo ari nawe ibarirwaho, kuba yararezwe kuyisubiza nyirayo ariko kugeza uyu munsi akaba

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atayigaragaza nyamara yemera ko ariwe imodoka ibarirwaho nkuko inyandiko ubwe yiyandikiye kuwa 25/04/2018 yemera gusubiza imodoka yafashe bukode akaba atayisubiza ko yabarirwa agaciro kayo cyangwa se agatanga imodoka yahawe nkuko yabisinyiye mu masezerano y’ubukode, niba abona ko agaciro yabariwe ari karekare, ariko yakwanga kuyitanga nkuko yari yabyemeye mu nyandiko yo kuwa 25/04/2018 akishyura agaciro kagenwe mu rubanza rujuririrwa nubwo atakemera ngo ni menshi nubwo uru rukiko rwasanze atari menshi nkuko abivuga, ariko kandi ako gaciro uru rukiko ruza kugarukaho mu bujurire bwuririye ku bundi bwatanzwe na Simpunga Innocent; [21] Ku bivugwa na Ntazinda Céléstin ko imodoka yaba yarakodeshejwe yabazwa Muhire Valens ariko uru rukiko rusanga nkuko urukiko rwisumbuye rwabisobanuye, nta masezerano y’ubukode Muhire Valens yaba yaragiranye na Simpunga Innocent akaba nta n’ikigaragaza ko ariwe imodoka yahawe, kuba Ntazinda Céléstin yaramwizeye akaba ariwe asigira imodoka ariko ko ibyo ari ibye na Muhire Valens kuko we atigeze arega Muhire Valens amwishyuza imodoka muri uru rubanza ahubwo ko yamukurikirana ku giti cye ariko amasezerano yagiranye na Simpunga Innocent akaba akwiye kuyubahiriza nkuko biteganywa n’ingingo ya 70 y’itegeko N°45/2011 ryo kuwa 25/11/2011 rigenga amasezerano, ivuga ko “Buri ruhande rufite inshingano yo kurangiza amasezerano nta buriganya kandi rukarangwa n’imikorere myiza yemerwa ku bagiranye amasezerano”, Ntazinda Céléstin akaba akwiye kubahiriza ayo masezerano yo gusubiza imodoka uko yayihawe bitaba ibyo agatanga ikiguzi cyayo ubwe ku giti cye atitwaje ko imodoka yaba yarayisigiye Muhire Valens kandi uyu atarabaye umwe mu bagiranye amasezerano na Simpunga Innocent, kuba ariwe wayimusigiye ko ari amasezerano yabo bagiranye adafite aho ahuriye n’ibisabwa na Simpunga Innocent; Ku byerekeye kumenya niba urukiko rwisumbuye rwaragenekereje mu kugenera Simpunga Innocent inyungu z'ubukererwe kandi zitarabayeho zitanagaragajwe, no kumenya ishingiro ry’indishyi z’akababaro zagenwe mu rubanza rujuririrwa; [22] Mu mwanzuro wa Ntazinda Céléstin kimwe no mu nama ntegurarubanza avuga ko Simpunga Innocent usaba inyungu z’ubukererwe zo kwishyura Banki hanyuma urukiko rukamugenera izo nyungu zingana na 1,500,000Frw kandi nta kimenyetso, ko ashingiye ku biteganywa n’ingingo ya 12 y’itegeko Nº 22/2018 ryo kuwa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ndetse akanashingira ku biteganywa n’ingingo ya 9 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ivuga ibyo umucamanza ashingiraho aca urubanza, ko Ubusanzwe urukiko rushingira ku masezerano ndetse rugashingira ku bimenyetso, ikindi kandi mu masezerano ntabwo handitsemo ko Ntazinda Céléstin azajya yishyura umwenda wa banki, kandi haba mu rubanza ndetse no bimenyetso nta na hamwe Simpunga Innocent yigeze agaragaza ubukererwe n’inyungu zabwo aha akibaza ati ibi umucamanza yabikuyehe, gusa amarangamutima agatuma atanga amafaranga atagira ishingiro nta kimenyetso nta kindi ashingiyeho hanyuma ukagenekereza agatanga na 1,500,000Frw, nabyo ko bitumvikana; [23] Ntazinda Céléstin akomeza avuga ko ku kibazo cya gatanu nabwo ko atazi aho umucamanza yakuye umubare 1,500,000Frw kuri buri kibazo cyose, akibaza niba izo ndishyi zagenewe Simpunga Innocent aho zakomotse dore ko ibyo yaba yaratakaje urukiko rwari rumaze

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kumugenera amafaranga yavuzwe hejuru nubwo nabyo atabyemera, agasanga rero harabayemo guca urubanza ukabogama bikabije maze umucamanza akajya agenekereza aho gushingira ku bimenyetso bityo agasanga izi ndishyi nta shingiro ryazo, ko icya mbere umubare 1,500,000Frw wa buri kantu watekerejwe ute, inyungu z’ubukererwe bitagira gihamya uhwanye na 1,500,000Frw, ubukerwe bw’imisoro ya RRA bitagaragazirwa ibimenyetso na none ukangana na 1,500,000Frw hanyuma indishyi z’akababaro umumacanza amaze kugenekereza amaze kumuha ibyo byose ukongera 19,000,000Frw z’igiciro k’imodoka nabyo amaze kugenekereza nkaho hari ubumenyi abifiteho nk’uwabizobereyemo hanyuma akongeraho nayo yose y’indishyi yabaye uniforme ibi rero akaba asanga nta shingiro nta kimeneytso nta shinge nta rugero izi mpamvu zose zikaba arizo zigize ubujurire bwe; [24] Mu mwanzuro wa Simpunga Innocent uburanirwa na Me Murutasibe Joseph avuga ko ku ngingo ijyanye n’inyungu z’ubukererwe bwa Banki zagenwe mu rubanza rujuririrwa, ko basanga Ntazinda Céléstin yiyibagiza ko imodoka yakodesheje ifite plaque no RAD 887E atishyuriye ubukode ku gihe ari ideni rya Banki ya Kigali (BK), ko nk’uko byagarajwe mu kirego yatanze Simpunga Innocent yafashe inguzanyo yo kugura imodoka muri BK ya 39,000,000Frw, inyungu ku mwaka zari 18.5% akaba ari ukuvuga 7,215,000Frw, ko niba Ntazinda Céléstin atarishyuye ubukode mu bihe byateganyijwe bigashyira Simpunga Innocent mu kibazo na BK akibaza niba ari gute Ntazinda Céléstin atategekwa kwishyura inyugu zisanzwe n’iz’ubukererwe Simpunga Innocent yishyuzwa mu gihe ariwe nyirabayazana ku kibazo Simpunga Innocent yahuye nacyo, ko ibi kandi nabyo Urukiko rwabisobanuye ku rupapuro rwa 7 ku gace ka 19; [25] Me Murutasibe Joseph uburanira Simpunga Innocent akomeza yiregura avuga ko ku byerekeye indishyi z’akababaro zagenwe mu rubanza rujuririrwa ko Simpunga Innocent yari yasabye ahwanye na 5,000,000Frw mu kirego cye, mu kuzigena habayeho ubushishozi bw’urukiko kandi rwarabisobanuye mu gika cya 22 ku rupapuro rwa 8, ko niba Ntazinda Céléstin yaranze kuzisobanuraho kimwe n’ibindi byose yari yaregewe akavuga ko byose byabazwa Muhire Valens ntibyari impamvu zo kuvuga ko habayeho kugenekereza, ko iyo avuga ko yubahirije amasezerano akaba yaraziciwe, naho ibyo kuvuga ko n’imisoro ya RRA nayo ariko yatanzwe, Ntazinda Céléstin arirengagiza ko kubera ko imodoka itari yagarurwa kandi ari bus igenewe gutwara abantu nanubu RRA icyishyuza Simpunga Innocent imisoro yayo, ko indishyi yahawe ahubwo ari nkeya ugeraranyije n’ubukene Ntazinda Céléstin yamuteye atamwishyura ubukode akanarigisa imodoka ye; Uko uru rukiko rubibona [26] Urukiko rusanga mu ica ry’urubanza ku byerekeye inyungu z’ubukererwe bwo kwishyura inguzanyo ya banki, urukiko rwisumbuye rwazisobanuye mu gika cya 19 muri aya magambo ruti “Na none urukiko rugasanga icyarebwa ahangaha ari inyungu z’ubukererwe, Ntazinda Céléstin yatumye zicibwa Simpunga Innocent kuko amasezerano yari hagati ya banki na Simpunga Innocent , ariko kuba Ntazinda Céléstin yaragombaga kwishyura kugira ngo undi na we yishyure banki agatuma abarirwa indishyi z’ubukererwe, izi ari zo Ntazinda Céléstin akwiye kwishyura Simpunga Innocent , ariko na none kubera ko atashoboye kuzisobanura, urukiko rumugeneye mu bushishozi izihwanye na frws 1.500.000”, uru rukiko rusanga izi ndishyi zaragenwe kuko zasabwe na Simpunga Innocent ahubwo Ntazinda Céléstin akaba yaranze kuzireguraho avuga ko zabazwa Muhire Valens, nyamara uru rukiko rusuzumye ibimenyetso byemeza ko inyungu

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z’ubukererwe zasabwaga na Simpunga Innocent mu rubanza rujuririrwa, rusanga hari ikimenyetso kigizwe n’inyandiko y’inguzanyo yo kuwa 24/04/2016 ari nabwo Simpunga Innocent yasinye ayo masezerano y’inguzanyo ariko kandi uru rukiko rusanga muri uko gusinya amasezerano y’inguzanyo ntaho yaba ahuriye n’imodoka ivugwa ko ariyo yari agiye kugura ahubwo yayitanzemo ingwate yaramaze kugurwa kandi yaramaze no kuyikodesha Ntazinda Céléstin nkuko amasezerano y’ubukode ya mbere yo kuwa 15/06/2016 abigaragaza ko yafashe inguzanyo nyuma yo gukodesha iyo modoka, ikindi muri iyo nguzanyo ntaho Simpunga Innocent yavuze ko azajya yishyura uwo mwenda w’inguzanyo bikomotse ku bukode, ikindi mu ica ry’urubanza ntaho uru rukiko rubona ikimenyetso cyaturutse muri banki aho Simpunga Innocent avuga yasabye inguzanyo, kigaragaza ko Simpunga Innocent yishyuzwa inyungu z’ubukererwe kubera iyo nguzanyo, uru rukiko rukaba rusanga inyungu z’ubukererwe zitaragombaga gutangwa mu gihe inguzanyo yatanzwe itagaragaza ko yari kwishyurwa bivuye ku bukode bw’imodoka yatanzwemo ingwate ahubwo ko binashoboka ko Simpunga Innocent yafashe inguzanyo nubwo byanditse ko ariyo kugura imodoka ariko ko ntaho ihuriye n’imodoka yatanzwemo ingwate ko yaba yaraguze n’indi, izo nyungu zagenwe zikaba zikwiye kuvanwa mu zategetswe n’urukiko rwisumbuye mu rubanza rujuririrwa; [27] Ikindi gishimangira ibimaze kuvugwa aruko mu byemejwe n’urukiko rwisumbuye rwavuze ko inyungu z’ubukererwe, Ntazinda Céléstin yatumye zicibwa Simpunga Innocent kuko amasezerano yari hagati ya banki na Simpunga Innocent, ariko kuba Ntazinda Céléstin yaragombaga kwishyura kugira ngo undi na we yishyure banki agatuma abarirwa inyungu z’ubukererwe nyamara kugeza no mu rukiko rukuru akaba nta kimenyetso cyemeza uru rukiko ndetse cyaba cyarashingiweho n’urukiko rwisumbuye, rwemeza ko hari inyungu z’ubukererwe bwo kwishyura banki yaba yaratanzwe na Simpunga Innocent ngo ishingirweho hemezwa ko ubukererwe bwaba bwarageze ku ndishyi urwo rukiko rwagennye, bityo izo ndishyi zikaba ntaho zashingiye zikaba zikwiye kuvanwa mu zagenwe cyane ko no mu masezerano y’ubukode ntabyashyizwemo ko mu gihe ubukode butazishyurwa hazajya habarwa inyungu z’ubukererwe; [28] Ku byerekeye imisoro ya RRA nayo yagenwe n’urukiko rwisumbuye mu rubanza rujuririrwa ihwanye na 1,500,000Frw ariko nkuko bimaze gusobanurwa haruguru, rusanga urukiko rwisumbuye rwarazigennye gusa nta kimenyetso rushingiyeho cyemeza ko iyo misoro yaragombaga gutangwa na Ntazinda Céléstin cyane ko iyo aza kwishyura ubukode nkuko yari yumvikanye na Simpunga Innocent ya buri kwezi, bigaragara ko ari Simpunga Innocent wari kwiyishyurira imisoro ya RRA kuba rero urukiko rwaremeje ubukode bw’imodoka nkuko amasezerano y’ubwo bukode yabiteganyaga, ko ayo mafaranga atagakwiye kwiyongera ku mafaranga y’ubukode kandi yaragombaga kuvanwa mu bwishyu bw’ubukode bw’imodoka, ikindi akaba nta kigaragaza ko iyo misoro yari yateganyijwe mu masezerano y’ubwo bukode nkuko n’urukiko rwisumbuye rwari rwabisobanuye mu gika cya 16 cy’urubanza rujuririrwa, ariko rurarenga rwemeza ko Ntazinda Céléstin akwiye kwishyura izo ndishyi rwise iz’ubukererwe bw’imisoro ya RRA zikaba zaragenwe nta shingiro zikaba zikwiye kuvanwa mu ndishyi zagenwe mu rubanza rujuririrwa; [29] Ku byerekeye indishyi z’akababaro nazo zagenwe mu rubanza rujuririrwa aho urukiko rwisumbuye rwazisobanuye mu gika cya 21 muri aya magambo ruti: “Ingingo ya 81 y’itegeko No 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano iteganya ko:” Kwica amasezerano yose bitanga uburenganzira ku ndishyi z’akababaro zishingiye ku nshingano zo gukora igisabwa zitararangira”. Urukiko rurasanga kuba Ntazinda Céléstin atarashatse kubahiriza inshingano

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yiyemeje, kugeza n’ubwo bareganye mu bushinjacyaha bwa gisikare; akiyemeza ibintu nabwo ntabikore; byateye Simpunga Innocent akababaro agomba kumuhera indishyi, akamuha izihwanye na frws 1.500.000”; [30] Uru rukiko rusanga izi ndishyi zishingiye ku kutubahiriza amasezerano kwa Ntazinda Céléstin wakodesheje imodoka ya Simpunga Innocent ariko akanga kwishyura iby’ubukode bikaba byaramuteye akababaro, nyamara uru rukiko ruhuje aka kababaro n’izindi ndishyi zagenwe mu gika cya 10 cy’urubanza rujuririrwa aho ubukode urukiko rwemeje muri aya magambo ruti: “Urukiko rurasanga nta rwitwazo na rukeya Ntazinda Céléstin yagira yanga kubahiriza amasezerano yagiranye na Simpunga Innocent ; akaba agomba kumwishyura amafaranga y’ubukode bw’imodoka yamukodesheje zihwanye na frws 18.000.000 bwari bumaze kugeramo kugeza kuwa 25/4/2018, agatanga ubwo bukode kugeza kuwa 6/9/2018 Smpunga atanze ikirego mu rukiko, ari yo tariki yafatwa ko ari ho amasezerano yabo yahagarikiwe, ni ukuvuga ko hari hamaze kwiyongeraho igihe cy’amezi atanu, ahwanye na frws 5.000.000, ni ukuvuga amafaranga 23.000.000”; [31] Uru rukiko rusuzumye ibyavuzwe muri icyo gika cya 10 rusanga ubukode bwari bumaze kwemeranywa n’ababuranyi bose kugeza tariki ya 25/04/2018 ari umwenda w’ubukode uhwanye na 18.000.000Frw, rusanga uwo munsi hakozwe icyiswe “Amasezerano y’ubwishyu ku bwumvikane bw’ubukode bw’imodoka (RAD 889E)” ndetse nkuko ayo masezerano agaragara mu rubanza ndetse impande zose zikayasinyaho ko zibyemeranyijweho zinumvikana uburyo bwo kwishyurana, aho bemeranyijwe ko kuwa 18/05/2018 hazishyurwa ahwanye na 12,000,000Frw naho 6,000,000Frw akazishyurwa mu mezi abiri bahereye uwo munsi ari ukuvuga kuwa 25/06/2018, banumvikana ko kuwa 25/05/2018 Ntazinda Céléstin azasubiza imodoka imeze neza; [32] Uru rukiko rushingiye kuri iyi nyandiko y’ubwumvikane bwabaye kuwa 25/04/2018 rusanga aya masezerano yiswe “Amasezerano y’ubwishyu ku bwumvikane bw’ubukode bw’imodoka (RAD 889E)” ariyo yahagaritse ibyerekeye amasezerano y’ubukode bw’imodoka hashingiwe ku biteganywa n’ingingo ya 105 y’itegeko No 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano, ivuga ko “Kumvikana gusesa amasezerano ni ubwumvikane bukozwe hagati y’impande zombi buri ruhande rukemera kuvaniraho urundi inshingano rwari rusigaranye ku bw’amasezerano zari zifitanye. Ubwumvikane bwo gusesa amasezerano burangiza inshingano zose zari zisigaye ku mpande zombi. Ibirebana no gusubizanya ibyakozwe ku mpande zombi bituruka ku bwumvikane bagiranye”, kuba rero harakozwe amasezerano y’ubwishyu ku bwumvikane kuwa 25/04/2018 ko urukiko rwisumbuye mu guca urubanza rukongera kwemeza ko kuri ayo mafaranga yumvikanweho n’impande zombi ahwanye na 18,000,000Frw hiyongeraho andi mezi atanu y’ubukode ahwanye na 5,000,000Frw aruko urwo rukiko rwirengagije ibikubiye muri ayo masezerano ko atakiri ubukode ahubwo abaye umwenda ukwiye kwishyurwa n’uwiyemeje ariwe Ntazinda Céléstin, rukaba rwaranirengagije ibiteganywa n’ingingo imaze kuvugwa ya 105 y’itegeko rigenga amasezerano ko ubwo bwumvikane bwahagaritse amasezerano y’ubukode, bigaragara ko 5,000,000Frw y’ubukode bw’amezi atanu yatanzwe mu buryo bunyuranyije n’amategeko, ko kuba ibyo Ntazinda Céléstin na Simpunga Innocent bari bamaze kwemeranywaho bifatwa nk’andi masezerano y’ubwumvikane ko kurenza igihe Ntazinda Céléstin yari yihaye cyo kubahiriza ayo masezerano ko aribwo ahubwo Simpunga Innocent we yagombaga kuregera kubahiriza amasezerano y’ubwishyu bwumvikanyweho kugeza tariki ya 25/04/2018 ndetse akanasaba guhabwa imodoka ye nkuko byari

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byumvikanyweho akabikora ashingiye ku biteganywa n’igika cya 2 cy’ingingo ya 80 y’itegeko rigenga amasezerano ryavuzwe, ahasobanurwa ko “Iyo igihe cyo gukora ibisabwa mu masezerano kigeze, kutabikora bifatwa nko kwica amasezerano”, kuba rero mu kirego cya Simpunga Innocent ku rwego rwa mbere yarongeye gusaba ibyerekeye ubwishyu bw’ubukode bw’imodoka bw’amezi atanu yiyongera nyuma yo kwemeranya ku mwenda ugomba kwishyurwa, nyamara azi neza ko amasezerano y’ubukode yarangiranye n’amasezerano y’ubwumvikane yasinye ubwe yiswe “Amasezerano y’ubwishyu ku bwumvikane bw’ubukode bw’imodoka (RAD 889E)” yo kuwa 25/04/2018 ahubwo ko yagombaga kuregera iyubahirizwa ryayo masezerano ndetse akaba yanasaba indishyi zo kutayubahiriza kimwe n’indishyi z’akababaro nkuko biteganywa n’ingingo ya 81 ndetse n’ingingo ya 86 z’iryo tegeko rigenga amasezerano; [33] Uru rukiko rusanga kuba mu ica ry’urubanza rujuririrwa haragenwe ubundi bukode bw’amezi atanu rwemeza ko Ntazinda Céléstin yishyura arenze ku yumvikanyweho ahwanye na 5,000,000Frw nyamara uru rukiko rusanga nta shingiro yazo nkuko bimaze gusobanurwa, ariko kandi kuba Ntazinda Céléstin atarubahirije amasezerano y’ubwishyu bwumvikanyweho ko bituma yategekwa kwishyura indishyi zo kutubahiriza ayo masezerano yari yiyemeje kuwa 25/04/2018, rukaba rusanga ayagenwe mu rubanza rujuririrwa ahwanye na 1,500,000Frw yiswe ay’indishyi z’akababaro ahagije kandi ari mu rugero cyane ko yiyongera ku gaciro k’imodoka atatanze ndetse akiyongeraho n’indishyi zikurikirana rubanza n’igihembo cya avocat yagenwe mu rubanza rujuririrwa, ariko uru rukiko rukaba rusanga ahwanye na 5,000,000Frw yiswe ay’ubukode bw’amezi atanu nyuma yo kumvikana ku bwishyu yaratanzwe nta shingiro kandi anyuranyije n’ibiteganywa n’amategeko akaba akwiye kuvanwa mu yagenwe mu rubanza rujuririrwa; Ku byerekeye indishyi z’ikurikirana rubanza, igihembo cya avocat n’ingwate y’amagarama bisabwa n’uwajuriye no kumenya ishingiro ry’ubujurire bwuririye ku bundi. [34] Ntazinda Céléstin avuga ko asaba igihembo cy’avocat kingana na 1,000,000Frw n’indishyi z’ikurikirana rubanza zingana na 500,000Frw n'igarama rya 40,000Frw; [35] Me Murutasibe Joseph uburanira Simpunga Innocent avuga ko amafaranga asabwa na Ntazinda Céléstin y’igihembo cy’avocat kingana na 1,000,000Frw, indishyi z’ikurikirana rubanza zingana na 500,000Frw n’igarama rya 40,000Frw ntabyo akwiye dore ko ariwe wishe amasezerano y’ubukode yagiranye na Simpunga Innocent ndetse kugeza ubu akaba yaranze kwishyura ibirarane no gusubiza imodoka yakodesheje, ko bitangaje kandi kubona abisaba kandi mu byo yajururiye atarigeze ajururira ubukode bw’imodoka ndetse n’imisoro ya RRA itarishyuwe kubera we, akibaza niba mu kuyasaba yaba agaragaza ko yaba yarubahirije inshingano ze ngo agire ibyo asaba uruhande bagiranye amasezerano, ko ibi byose asaba ntabyo akwiye guhabwa, ahubwo ko Me Murutasibe Joseph uburanira Simpunga Innocent yuririye ku bujurire bwa Ntazinda Céléstin avuga ko kubera ko byabaye ngombwa ko Simpunga Innocent akomeza kwishyura inguzanyo ya BK akoresha indi mitungo yakagombye kumufasha, arasaba Urukiko Rukuru gutegeka Ntazinda Céléstin kwishyura nibura inyungu zihwanye n’umwaka umwe zingana na 7,215,000Frw, agasaba kandi kwishyurwa amafaranga y’ubukode bw’imodoka bw’amezi 5 y’ubukode ashize kuva Ntazinda Céléstin yajurira kugeza mu kwezi kwa 3 k’umwaka 2020 akaba ari ukuvuga ko ahwanye na 5,000,000Frw, Simpunga Innocent

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arasaba kandi kwishyurwa mu bujurire amafaranga y’ikurikirana rubanza angana na 300,000Frw ndetse n’igihembo cya avocat kingana na 500,000Frw yiyongera kuyo yari yagenewe n’Urukiko Rwisumbuye rwa Nyarugenge mu rubanza rujururirwa. Uko uru rukiko rubibona. [36] Ku byerekeye indishyi z’ikurikirana rubanza, igihembo cya avocat ndetse n’ingwate y’amagarama bisabwa na Ntazinda Céléstin muri uru rubanza, uru rukiko rusanga nubwo hari bimwe mu byagenwe mu rubanza rujuririrwa rusanga nta shingiro yo kugenza izo ndishyi, ariko kandi kuba ariwe wishe amasezerano yaba ay’ubukode bw’imodoka ndetse akanga no kubahiriza amasezerano y’ubwishyu ku bwumvikane bw’ubukode bw’imodoka RAD 887E yagiranye na Simpunga Innocent kugeza uyu afashe icyemezo cyo kujya kumurega mu nkiko ahubwo agakomeza kunangira kubahiriza ayo masezerano yose ko adakwiye kubyungukiramo asaba indishyi kandi hari inshingano ubwe atubahirije, kuba Simpunga Innocent yaramureze bikaba bifite ishingiro nubwo bimwe mubyo amurega atagombaga kwirengagiza ibyo yari yumvikanye nawe, Ntazinda Céléstin akaba adakwiye guhabwa indishyi z’ikurikirana rubanza n’igihembo cya avocat akaba atazikwiye ndetse n’ingwate y’amagarama yatanze zikaba zidakwiye gusubizwa kubera impamvu zimaze kuvugwa; [37] Ku bivugwa na Me Murutasibe Joseph uburanira Simpunga Innocent ko imodoka ye ifite plaque RAD 887E Ntazinda Céléstin atishyuriye ubukode ku gihe ari ideni rya Banki ya Kigali (BK), ko nk’uko byagarajwe mu kirego yatanze Simpunga Innocent avuga ko yafashe inguzanyo muri BK ya 39,000,000Frw yo kugura imodoka, inyungu ku mwaka zari 18.5% akaba asaba ahwanye na 7,215,000Frw kandi ko ku byerekeye indishyi z’akababaro zagenwe mu rubanza rujuririrwa ko Simpunga Innocent yari yasabye ahwanye na 5,000,000Frw mu kirego cye, ariko uru rukiko rusanga nkuko rwabisobanuye haruguru rwasanze inguzanyo ivugwa atariyo yatumye hagurwa imodoka RAD 887E kandi nta kigaragaza ko ubukode bwari bwemeranyijweho mu masezerano Simpunga Innocent yagiranye na Ntazinda Céléstin bwagombaga kuvanwamo ayo kwishyura banki, ikindi avuga ko yahawe umwenda uhwanye na 39,000,000Frw nyamara rusuzumye ayo masezerano y’inguzanyo yo kuwa 24/06/2016 rusanga inguzanyo BK yahaye Simpunga Innocent ari ihwanye na 10,000,000Frw aho kuba ihwanye na 39,000,000Frw nkuko Simpunga Innocent abivuga, ko rusanga imvugo za Simpunga zitandukanye n’ibigaragara mu masezerano y’inguzanyo, ahubwo aya avuga ahwanye na 39,000,000Frw ko muri ayo masezerano y’inguzanyo bigaragara ko ari agaciro k’ingwate y’imodoka yatanze muri banki ndetse ko niyo modoka yari ayisanganwe kuko bigaragara ko yakodesheje iyo modoka mbere yo gusaba iyo nguzanyo kuwa 15/06/2016, akayikodesha mbere y’iminsi icyenda ku munsi yasinye amasezerano y’inguzanyo, akaba nta kigaragaza ko iyo modoka ariyo yagombaga kugurwa mu gusaba iyo nguzanyo, inyungu ku mwenda w’inguzanyo rero asaba muri uru rubanza nkuko yasobanuwe akaba adakwiye kuyihabwa kuko adahuza isabwa ry’inguzanyo n’ubukode bw’imodoka ivugwa, dore ko niyo biba byo ko mu kumvikana na Ntazinda Céléstin kuwa 25/04/2018 ko yagombaga kubishyiramo agaragaza ko yatejwe igihombo no kutishyurwa ubukode, ariko ntacyo yabivuzeho ahubwo yemeranyijwe nawe ku byerekeye ubukode gusa no gusubizwa imodoka, ikindi iki gihe hakorwa ubwumvikane ku bwishyu bigaragara ko amezi 48 yo kwishyura inguzanyo yari yararangiye akaba nta kimenyetso Simpunga Innocent agaragaza ko banki yigeze imusaba kwishyura inyungu z’ubukererwe, izo ndishyi zerekeranye n’inguzanyo zikaba nta shingiro zahabwa;

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[38] Ku byerekeye indishyi z’akababaro zisabwa na Simpunga Innocent, uru rukiko rusanga nkuko zasobanuwe haruguru ubwazo zihagije kuko yagenwe mu bushishozi bw’urukiko rugena iziri mu rugero nubwo yari yasabye izihwanye na 5.000.000Frw nyamara yagenewe izihwanye na 1.500.000Frw nk’indishyi z’akababaro ariko akaba mubyo yajuririye atarigeze avuga ko izo ndishyi zaba ari nkeya; [39] Ku byerekeye ibivugwa na Simpunga Innocent ko asaba kwishyurwa amafanga y’ubukode bw’imodoka bw’amezi 5 ashize kuva Ntazinda Céléstin ajurira kugeza mu kwezi kwa 3 k’umwaka 2020 akaba asaba ahwanye na 5,000,000Frw, uru rukiko rusanga nkuko rwabisobanuye haruguru ko inyandiko yiswe “Amasezerano y’ubwishyu ku bwumvikane bw’ubukode bw’imodoka (RAD 889E)” yo kuwa 25/04/2018 impande zombi zasinyeho zumvikana ku mwenda ukwiye kwishyurwa na Ntazinda Céléstin ko ayo masezerano yahagaritse ibyerekeye ubukode bw’imodoka nkuko ingingo ya 105 y’itegeko rigenga amasezerano ibiteganya, ko kongera gusaba ko kubahirizwa ibyerekeye ubukode kandi bwarahagaritswe n’ubwo bwumvikane, ko ibyo asaba byerekeye ubukode bwo kugeza mu kwezi kwa 03/2020 bukaba nta shingiro bugifite kuko ibyumvikanyeho nk’umwenda wagombaga kwishyurwa byahagaritse inshingano ishingiye ku byerekeye ubukode bw’imodoka; [40] Ku byerekeye amafaranga y’ikurikirana rubanza angana na 300,000Frw, igihembo cya avocat kingana na 500,000Frw byo ku rwego rw’ubujurire kandi byiyongera kuyo Simpunga Innocent yari yagenewe n’Urukiko Rwisumbuye rwa Nyarugenge mu rubanza rujururirwa bisabwa na Simpunga Innocent ariko uru rukiko rusanga mu bujurire bwa Ntazinda Céléstin hari ibyo atsindira byagenwe mu rubanza rujuririrwa nyamara nta shingiro bifite ndetse bitanashingiye ku mategeko yasobanuwe haruguru, rukaba rusanga haribyo Simpunga Innocent atsindirwa nubwo ibyerekeye ubukode ndetse no gusubizwa imodoka rusanga ari nacyo kirego gishingiyeho indishyi zose asaba akaba byo abitsindira ariko kandi rusanga kujurira kwa Ntazinda Céléstin hari ibyahawe ishingiro, ko ku byatumye atsinda bimwe mu bujurire bifite ishingiro atabigerekaho kwishyura indishyi kandi uzisaba nawe haribyo atsindirwa, indishyi zikurikirana rubanza n’igihembo cya avocat bisabwa na Simpunga Innocent byo mu bujurire nawe kubera izo mpamvu zasobanuwe zituma haribyo atsindirwa adakwiye kubigenerwa; III. ICYEMEZO CY’URUKIKO RUKURU [41] Rwemeje kwakira ubujurire bwatanzwe na Ntazinda Céléstin rubusuzumye rusanga bufite ishingiro kuri bimwe. [42] Rwemeje ko imikirize y’urubanza RC 00782/2018/TGI/Nyge rwaciwe n’Urukiko Rwisumbuye rwa Nyarugenge kuwa 31/10/2019 ihindutse ku byerekeye zimwe mu ndishyi zategetswe, hakubahirizwa ibitegetswe muri uru rubanza. [43] Rutegetse ko indishyi zategetswe mu rubanza rujuririrwa havanwamo ibyerekeye inyungu z’ubukererwe bw’imisoro ya RRA, inyungu z’ubukererwe bwo kwishyura inguzanyo ya Banki hamwe n’amafaranga y’ubukode bw’imodoka bwabariwe kub mezi atanu yiyongera ku bukode bwari bwumvikanyweho kuwa 25/04/2018. [44] Rutegetse ko Ntazinda Céléstin agomba kwishyura Simpunga Innocent ubukode bumvikanyweho mu masezerano yiswe “Amasezerano y’ubwishyu ku bwumvikane bw’ubukode

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bw’imodoka (RAD 889E)” yo kuwa 25/04/2018 ahwanye na 18,000,000Frw akamusubiza kandi n’agaciro k’imodoka ye yamuhaye ayikodesha kemejwe mu rubanza rujuririrwa gahwanye na 19,000,000Frw, akanamwishyura indishyi z’akababaro zategetswe mu rubanza rujuririrwa zijyanye no kutubahiriza ibyo bumvikanyeho zihwanye na 1,500,000Frw, akanamwishyura n’indishyi z’ikurikirana rubanza zihwanye na 300,000Frw zategetswe mu rubanza rujuririrwa kimwe n’igihembo cya avocat kingana na 500.000Frw cyategetswe mu rubanza rujuririrwa. [45] Rutegetse ko ingwate y’amagarama yatanzwe n’uwajuriye atayasubizwa kuko ahwanye n’amagarama y’ibyakoreshejwe muri uru rubanza.