MG INVESTMENT COMPANY Ltd vs MOUNT MERU SOYCO LTD

# MG INVESTMENT COMPANY Ltd vs MOUNT MERU SOYCO LTD

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-02-27 - Case/document no.: RS/INJUST/RCOM 00008/2022/CA - Collection: Court of Appeal

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MG INVESTMENT COMPANY Ltd vs MOUNT MERU SOYCO LTD [Rwanda URUKIKO RW’UBUJURIRE – RS/INJUST/RCOM 00008/2022/CA (Nyirandabaruta, P.J., Munyangeri na Kamere J.) 27 Gashyantare 2025] Amategeko mbonezamubano – Amategeko yerekeye imiburanishirize y’imanza mbonezamubano – Inyandiko mvugo y’iburanisha – Imiburanire y’ababuranyi igaragazwa n’inyandikomvugo y’iburanisha, iyo inyandikomvugo y’iburanisha igaragaza ko Urukiko rwaburanishije ku nzitizi y’iburabubasha bw’Urukiko gusa nyamara rugafata icyemezo no ku rubanza mu mizi ruba rwirengagije amategeko bikosorwa no kuruvanaho. Amategeko mbonezamubano – Ubukemurampaka – ububasha bw’ubukemurampaka – Ububasha bw’ubukemurampaka si ndemyagihugu – kuba umuburanyi yahitamo kwiyambura uburenganzira bwo kwiyambaza ubukemurampaka buteganyijwe mu masezerano akaregera inkiko, nuwo baburana nawe usanzwe uzi ayo masezerano agahitamo kudasaba urukiko ku rwego rwa mbere kubohereza mu bukemurampaka, bivuze ko bose bahisemo kwiyambura ubwo burenganzira bwo kwiyambaza ubukemurampaka, urubanza rukaburanishwa n’Urukiko. Incamake y’ikibazo: Uru rubanza rwatangiye Mount Meru Soyco Ltd irega Gm Investment Company mu Rukiko rw’Ubucuruzi isaba kwishyurwa umwenda remezo ungana na 149,800,000 Frw habariwemo n’inyungu kugeza ku wa 17/01/2019 kandi zikomeza kubarwa kugeza umwenda wose wishyuwe, indishyi mbonezamusaruro zibazwe ku 8%, n’izindi ndishyi zitandukanye. Uwo mwenda ukomoka ku bikorwa by’ubucuruzi bakoranaga, Aho Mount Meru Soyco Ltd ivuga ko yagemuriye uregwa amavuta yo guteka afite agaciro k’amafaranga iregera, ahabwa sheki ya BK ariko MG Investment Company Ltd irayihagarikisha kuko nta mafaranga yarariho, ibaha indi ya BPR nayo yabuze itarabikuzwa. MG Investment Company Ltd yireguye ivuga ko yemera koko ko nyuma yo guhagarikisha sheki ya BK Ltd itariho amafaranga ahagije, yahaye Mount Meru Soyco Ltd indi sheki ya BPR Ltd, ikaba itarabikujwe ku mpamvu itabazwa, ko ariko nta mwenda ikiyibereyemo kuko itagaragaza niba itarabikuje iyo sheki, ivuga kandi ko sheki yatangwaga mbere yo guhabwa ibicuruzwa (prepaid). Urukiko mu rubanza RCOM00151/2018/TC/NYGE rushingiye ku ngingo ya 110 y’itegeko N˚ 32/2009 ryo ku wa 18/11/2009 ryerekeye inyaniko zishobora gucuruzwa, ku ngingo ya 110 y’itegeko N˚ 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ku ngingo ya 136 (1˚) y’itegeko n˚ 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ku ngingo ya 258 y’igitabo cya gatatu cy’urwunge rw’amategeko no ku ngingo ya 237 y’itegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, rwemeje ko, ikirego cya Mount Meru Soyco Ltd, gifite ishingiro; Mg Investment Company Ltd yishyura Mount Meru Soyco Ltd amafaranga 149,800,000Frw; no gutanga indishyi zitandukanye. Mg Investment Company Ltd yajuririye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi inenga Urukiko rw’Ubucuruzi rwa Nyarugenge kuba rwarayitegetse kwishyura umwenda itemera, kuba rwarayiciye indishyi zitandukanye kandi zidafite ishingiro. Mount Meru Soyco Ltd yireguye ivuga ko izo mpamvu z’ubujurire nta shingiro zifite. Isaba guhabwa amafaranga y’ikurikiranarubanza no gutegeka irangizarubanza ry’agateganyo. Urukiko mu rubanza RCOMA00474/2018/CHC/HCC rushingiye ku ngingo ya 12 n’iya 237 z’itegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ku ngingo ya 258 y’igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano, ku ngingo ya 28 y’Amabwiriza N˚ 01/2014 agenga ibihembo mbonera by’Abavoka, rwemeje ko: Inzitizi y’iburabubasha bw’urukiko yatanzwe na Mg Investment Company Ltd, nta shingiro ifite;

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Ko ubujurire bwatanzwe na MG Investment Company Ltd, nta shingiro bufite; ko nta rangizarubanza ry’agateganyo rikorwa. M.G Investment yajuririye urwo rubanza mu Rukiko rw’Ubujurire, ivuga ko Urukiko Rukuru rw’Ubucuruzi rwafashe icyemezo mu mizi y’urubanza nyamara nta buranisha mu mizi ryabaye, ko rwagombaga kwemeza ko urubanza rujya mu bukemurampaka kuko ari byo impande zombi zari ziyemeje mu masezerano, no kuba hataritawe ku bimenyetso yatanze, igategekwa kwishyura umwenda bitari ngombwa. Mount Meru Seyco Ltd yatanze inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire, ishingiye ku kuba Mg Investment Company Ltd yaratsinzwe mu nkiko zabanje hashingiwe ku mpamvu zimwe. Urukiko mu rubanza RCOMAA00040/2019/CA rushingiye ku ngingo ya 52, igika cya 3 y’itegeko N˚ 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko no ku ngingo 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, rwemeje ko inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire yatanzwe na Mount Meru Seyco Ltd ifite ishingiro, ko ubujurire bwa MG Investment Company Ltd butari mu bubasha bw’Urukiko rw’Ubujurire, ko Mg Investment Company Ltd iha Mount Meru Soyco Ltd amafaranga y’ikurikirana rubanza n’igihembo cya Avoka. Mg Investment Company Ltd yasabye ko urubanza RCOMA00474/2018/CHC/HCC rusubirwamo ku mpamvu z’akarengane, maze Perezida w’Urukiko rw’Ikirenga, mu cyemezo N˚ 196/CJ/2022 cyo ku wa 27/09/2022, yemeza ko rusubirwamo ku mpamvu z’akarengane, rukazaburanishwa n’Urukiko rw’Ubujurire. Ababuranyi babanza kugerageza inzira z’ubwumvikane birananirana. Mg Investment Company Ltd avuga ko Urukiko Rukuru rutahaye agaciro inzitizi y’iburabubasha bw’urukiko yari yatanze, ko hirengagijwe ibimenyetso yatanze bigaragaza ko itagombaga gutegekwa kwishyura amafaranga yaregewe, no kuba rwarafashe icyemezo mu mizi y’urubanza nyamara nta buranisha mu mizi ryabaye. Mount Meru Soyco Ltd yireguye avuga ko nta karengane Mg Investment Company Ltd yagize mu rubanza yasabye ko rusubirishwamo ku mpamvu z’akarengane. Isaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. Urukiko mu rubanza RS/INJUST/RCOM00008/2022/CA rwemeje ko ikirego cyo gusubirishamo urubanza RCOMA00474/2018/CHC/HCC ku mpamvu z’akarengane gifite ishingiro ku bijyanye nuko Urukiko Rukuru rwafashe icyemezo ku rubanza mu mizi kandi rwaraburanishije gusa ku nzitizi y’iburabubasha bw’Urukiko. Incamake y’icyemezo: 1. Imiburanire y’ababuranyi igaragazwa n’inyandikomvugo y’iburanisha. Bityo, iyo inyandikomvugo y’iburanisha igaragaza ko Urukiko rwaburanishije ku nzitizi y’iburabubasha bw’Urukiko gusa nyamara rugafata icyemezo no ku rubanza mu mizi ruba rwirengagije amategeko bikosorwa no kuvanaho urwo rubanza. 2. Ububasha bw’ubukemurampaka si ndemyagihugu. Bityo, kuba umuburanyi yahitamo kwiyambura uburenganzira bwo kwiyambaza ubukemurampaka buteganyijwe mu masezerano akaregera inkiko, nuwo baburana nawe usanzwe uzi ayo masezerano agahitamo kudasaba urukiko ku rwego rwa mbere kubohereza mu bukemurampaka, bivuze ko bose bahisemo kwiyambura ubwo burenganzira bwo kwiyambaza ubukemurampaka, urubanza rukaburanishwa n’Urukiko. 3. Amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye. Ashobora guseswa ari uko babyumvikanyeho cyangwa ku mpamvu zemewe n’amategeko. Agomba kubahirizwa nta buriganya.”

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Gusubirishamo urubanza ku mpamvu z’akarengane bifite ishingiro ku bijyanye no kuba Urukiko Rukuru rwarakoze ikosa ryo guca urubanza mu mizi kandi rwaraburanishije ku nzitizi yonyine. Amategeko yashingiweho: Itegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 11,12, 76,111, 136 Itegeko N˚ 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, Ingingo ya 64 Itegeko N˚ 062/2024 ryo ku wa 20/06/2024 rigenga ibimenyetso ingingo ya 4, igika cya mbere Imanza zifashishijwe: Urubanza RS/INJUST/RCOM 00006/2020/SC, haburana Uburiyemuye Jean Damascēne na Home Basket Sacco Kimironko na Rugema Ziga Jean Claude, rwaciwe n’Urukiko rw’Ikirenga ku wa 08/10/2021, Urubanza RS/INJUST/RCOM 00006/2024/SC, haburana UJM Consultancy and Partners Ltd na Willy Kabirigi, rwaciwe n’Urukiko rw’Ikirenga ku wa 08/11/2024, igika cya 15 Urubanza RCOMAA00107/2022/CA CMB RCOMAA 00108/2022/CA, haburana Mukeramihigo Construction Ltd na Quality Construction Ltd n’abandi rwaciwe n’Urukiko rw’Ubujurire ku wa 25/05/2023, igika cya 32, Urubanza RCOMA 0090/13/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 28/03/2014 Urubanza I. IMITERERE Y’URUBANZA [1] Mount Meru Soyco Ltd ni sosiyete ikora ubucuruzi bw’amavuta. Ivuga ko mu bihe bitandukanye yagiye igemurira GM Investment Company Ltd amavuta ku biciro binyuranye, ko yaje kuyishyikiriza factures zifite agaciro k’amafaranga miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000 Frw), ko ariko mu mikoranire yahabwaga sheki, MG Investment Company Ltd yamara gukoresha amavuta ahwanye n’agaciro kayo, Mount Meru Soyco Ltd ikabona kujya kuyibikuza. [2] Mount Meru Soyco Ltd ikomeza ivuga ko ku wa 08/12/2017, GM Investment Company Ltd yayishyikirije sheki ifite n˚ 57711953 yo muri Bank of Kigali Ltd ifite agaciro k’amafaranga miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw), ibonye ko nta mafaranga ahagije yari ifite kuri konti yayo muri BK Ltd isaba kuyisubizwa birakorwa, iyisimbuza iyo muri BPR Ltd ifite agaciro nk’ako, ko ariko iyo sheki yaje gutakarira mu maboko y’umukozi wa Mount Meru Soyco Ltd witwa Rwamanywa John itarabikuzwa, bimenyeshwa abo bireba, Mount Meru Soyco Ltd isabye GM Investment Company Ltd kuyiha indi iyisimbura irabyanga, ivuga ko nta mwenda iyifitiye ngo kuko yishyuraga sheki igahabwa amavuta nyuma, ahubwo yemera amafaranga miliyoni icumi, ibihumbi magana atandatu na mirongo inani n’icyenda na magana atatu (10,689,300Frw). [3] Ibi byatumye Mount Meru Soyco Ltd itanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge, iregera umwenda remezo ungana n’amafaranga miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw) habariwemo n’inyungu kugeza ku wa 17/01/2019 kandi zikomeza kubarwa kugeza umwenda wose wishyuwe, indishyi mbonezamusaruro zibazwe kuri 8%, n’izindi ndishyi zitandukanye. [4] MG Investment Company Ltd yireguye ivuga ko yemera koko ko nyuma yo guhagarikisha sheki ya BK Ltd itariho amafaranga ahagije, yahaye Mount Meru Soyco Ltd indi sheki ya BPR Ltd, ikaba itarabikujwe ku mpamvu itabazwa, ko ariko nta mwenda ikibereyemo Mount Meru Soyco Ltd kuko

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itagaragaza niba itarabikuje iyo sheki, ndetse ko sheki yatangwaga mbere yo guhabwa ibicuruzwa (prepaid). [5] Mu rubanza RCOM00151/2018/TC/NYGE rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge ku wa 30/05/2018, urwo Rukiko rushingiye ku ngingo ya 110 y’itegeko N˚ 32/2009 ryo ku wa 18/11/2009 ryerekeye inyaniko zishobora gucuruzwa, ku ngingo ya 110 y’itegeko N˚ 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ku ngingo ya 136 (1˚) y’itegeko N˚ 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ku ngingo ya 258 y’igitabo cya gatatu cy’urwunge rw’amategeko no ku ngingo ya 237 y’itegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, rwemeje ko: Ikirego cya Mount Meru Soyco Ltd, gifite ishingiro ; MG Investment Company Ltd yishyura Mount Meru Soyco Ltd amafaranga y’umwenda remezo angana na miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw); MG Investment Company Ltd yishyura Mount Meru Soyco Ltd indishyi zingana n’amafaranga miliyoni eshanu, ibihumbi magana acyenda na makumyabiri n’umunani n’ijana na mirongo ine n’umunani (5,928,148Frw) ; MG Investment Company Ltd yishyura Mount Meru Soyco Ltd amafaranga miliyoni imwe n’ibihumbi magana abiri na mirongo itanu (1,250,000Frw) y’igihembo cya Avoka, ay’ikurikiranarubanza, n’ayigarama. [6] MG Investment Company Ltd yajuririye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi inenga Urukiko rw’Ubucuruzi rwa Nyarugenge kuba rwarayitegetse kwishyura umwenda itemera, kuba rwarayiciye indishyi zitandukanye kandi zidafite ishingiro. [7] Mount Meru Soyco Ltd yireguye ivuga ko izo mpamvu z’ubujurire nta shingiro zifite. Yasoje isaba guhabwa amafaranga y’ikurikiranarubanza no gutegeka irangizarubanza ry’agateganyo. [8] Mu rubanza RCOMA00474/2018/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 21/12/2018, urwo Rukiko rushingiye ku ngingo ya 12 n’iya 237 z’itegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ku ngingo ya 258 y’igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano, ku ngingo ya 28 y’Amabwiriza N˚ 01/2014 agenga ibihembo mbonera by’Abavoka, rwemeje ko : Inzitizi y’iburabubasha bw’urukiko yatanzwe na MG Investment Company Ltd, nta shingiro ifite; Ubujurire bwatanzwe na MG Investment Company Ltd, nta shingiro bufite ; Imikirize y’urubanza rwajuririwe RCOM00151/2018/TC/NYGE rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge ku wa 30/05/2018 idahindutse ; Nta rangizarubanza ry’agateganyo riba muri uru rubanza [9] M.G Investment yajuririye urwo rubanza mu Rukiko rw’Ubujurire, ivuga ko Urukiko Rukuru rw’Ubucuruzi rwafashe icyemezo mu mizi y’urubanza nyamara nta buranisha mu mizi ryabaye, ko rwagombaga kwemeza ko urubanza rujya mu bukemurampaka kuko ari byo impande zombi zari ziyemeje mu masezerano, no kuba hataritawe ku bimenyetso yatanze, igategekwa kwishyura umwenda bitari ngombwa. [10] Mount Meru Seyco Ltd yatanze inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire, ishingiye ku kuba MG Investment Company Ltd yaratsinzwe mu nkiko zabanje hashingiwe ku mpamvu zimwe.

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[11] Mu rubanza RCOMAA00040/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 12/06/2020, uru Rukiko rushingiye ku ngingo ya 52, igika cya 3 y’itegeko n˚ 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko no ku ngingo 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, rwemeje ko inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire yatanzwe na Mount Meru Seyco Ltd ifite ishingiro, ko ubujurire bwa MG Investment Company Ltd butari mu bubasha bw’Urukiko rw’Ubujurire, ko MG Investment Company Ltd iha Mount Meru Soyco Ltd amafaranga ibihumbi magana atanu (500,000Frw) y’igihembo cya Avoka n’amafaranga ibihumbi magana abiri (200,000 Frw) y’ikurikiranarubanza. [12] MG Investment Company Ltd yasabye ko urubanza RCOMA00474/2018/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 21/12/2018 rusubirwamo ku mpamvu z’akarengane, maze Perezida w’Urukiko rw’Ikirenga, mu cyemezo n˚ 196/CJ/2022 cyo ku wa 27/09/2022, yemeza ko rusubirwamo ku mpamvu z’akarengane, rukazaburanishwa n’Urukiko rw’Ubujurire. Urwo rubanza rwanditswe kuri RS/INJUST/RCOM 00008//2022/CA, maze nyuma y’imihango ntegurarubanza yose, hemezwa ko ruzaburanishwa ku wa 04/11/2024, uwo munsi ntirwaburanishwa kubera izindi gahunda z’Urukiko, iburanisha ryimurirwa ku wa 06/01/2025. [13] Uwo munsi ababuranyi baritabye bose, MG Investment Company Ltd ihagarariwe na Me Butare Emmanuel, Mount Meru Soyco Ltd ihagarariwe na Me Gakwaya Gilles. Urukiko rwagiriye ababuranyi inama yo kurangiza ikibazo mu bwumvikane, bemera kujya mu biganiro ariko ntibashobora kumvikana. Iburanisha ryimuriwe ku wa 21/01/2025, ababuranyi bongera kwitaba bahagarariwe nka mbere. Iburanisha ry’urubanza ryarapfundikiwe bamenyeshwa ko ruzasomwa ku wa 30/01/2025, uwo munsi ntibyashoboka kuko hari ibyari bigitunganywa, isomwa ryimurirwa ku wa 21/02/2025, ryongera kwimurirwa ku wa 27/02/2025. [14] Mu myanzuro no mu miburanire, uhagarariye MG Investment Company Ltd avuga ko Urukiko Rukuru rutahaye agaciro inzitizi y’iburabubasha bw’urukiko yari yatanze, ko hirengagijwe ibimenyetso yatanze bigaragaza ko itagombaga gutegekwa kwishyura amafaranga yaregewe, no kuba rwarafashe icyemezo mu mizi y’urubanza nyamara nta buranisha mu mizi ryabaye. [15] Uhagarariye Mount Meru Soyco Ltd yireguye avuga ko nta karengane MG Investment Company Ltd yagize mu rubanza yasabye ko rusubirishwamo ku mpamvu z’akarengane. Yasoje asaba uru Rukiko gutegeka MG Investment Company Ltd guha sosiyete ahagarariye amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [16] Nyuma y’izo mpaka, Urukiko rurasanga hagomba gusuzumwa ibibazo bikurikira : Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaraburanishije ku bijyanye n’inzitizi gusa ariko rugaca urubanza mu mizi n’ingaruka byarugiraho ; Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaragombaga gutegeka ko impande zifitanye ikibazo zibanza kwiyambaza ubukemurampaka ; Kumenya niba MG Investment Company Ltd itaragombaga gutegekwa kwishyura Mount Meru Soyco Ltd amafaranga angana na miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw); Ibyerekeye amafaranga y’ikurikiranarubanza n’igihembo cya Avoka II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA 1.Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaraburanishije ku bijyanye n’inzitizi gusa ariko rugaca urubanza mu mizi n’ingaruka byarugiraho

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A. Ibyerekeye kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaraburanishije ku bijyanye n’inzitizi gusa ariko rugaca urubanza mu mizi [17] Uhagarariye MG Investment Company Ltd avuga ko ubusanzwe imiburanire y’ababuranyi ku ngingo zagiweho impaka igaragara mu nyandikomvugo y’iburanisha kandi ko n’iyo itaba yose, iby’ingenzi byavuzweho bishyirwa muri iyo nyandikomvugo. Asobanura ko ku wa 16/11/2018, Urukiko Rukuru rw’Ubucuruzi rwaburanishije urubanza RCOMA00474/2018/CHC/HCC, umucamanza atangira amenyesha ababuranyi ko yasomye imvugo zabo kandi ko yazumvise, ko umucamanza amaze kuvuga ayo magambo, mu izina rya sosiyete ahagarariye yatanze inzitizi avuga ko mu gihe yarimo ategura urubanza yabonye ko Urukiko rw’Ubucuruzi rutari rufite ububasha bwo kuburanisha ikirego rwaregewe,ababuranyi bajya impaka kuri iyo nzitizi yonyine, ko ariko ku wa 21/12/2018, Urukiko rwafashe icyemezo ku nzitizi no ku ngingo z’ubujurire za MG Investment Company Ltd, aho rwemeje ko imikirize y’urubanza RCOM00151/2018/TC/NYGE idahindutse. [18] Akomeza avuga ko muri matolewo y’urubanza, mu bibazo byagaragajwe ko byasuzumwe, icy’inzitizi kitashyizwemo kandi ari cyo cyangiweho impaka mu iburanisha, ahubwo igisubizo ku nzitizi kigaragara mu cyemezo cy’Urukiko, naho ibibazo byagaragajwe ko ari byo byasuzumwe bikaba bitaragiweho impaka mu iburanisha. Avuga ko kuba umucamanza yarafashe icyemezo ku ngingo z’ubujurire kandi zitaragiweho impaka mu gihe cy’iburanisha, asanga binyuranyije n’ibiteganywa n’ingingo ya 29 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo ku wa 04/06/2003 nk’uko ryavuguruwe kugeza ubu, ndetse n’ingingo ya 13 y’itegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. [19] Uhagarariye Mount Meru Soyco Ltd yireguye avuga ko akurikije ibikubiye mu gika cya 10, icya 11 n’icya 12 by’urubanza rusubirishwamo ku mpamvu z’akarengane, asanga ingingo z’ubujurire zaragiweho impaka mu gihe cy’iburanisha ngo kubera ko muri ibyo bika, umucamanza yagaragajemo imvugo z’ababuranyi. Avuga ko ariko mu bifatika, yasomye inyandikomvugo y’iburanisha, ntiyabonamo ibirebana n’impaka ku ngingo z’ubujurire. Uko Urukiko rubibona [20] Impaka kuri iyi ngingo zishingiye ku kumenya niba koko Urukiko Rukuru rw’Ubucuruzi rwarafashe icyemezo ku ngingo z’ubujurire zari zatanzwe mu rubanza RCOMA00474/2018/CHC/HCC kandi zitaragiweho impaka mu iburanisha. [21] Interuro ya mbere y’ingingo ya 11 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 ko “Umucamanza adashobora gushingira icyemezo cye ku bitagaragajwe mu iburanisha.” [22] Ingingo ya 76 y’itegeko N˚ 22/2018 ryo ku wa 29/04/2018 rivuzwe mu gika kibanziriza iki iteganya ibikurikira : “Umwanditsi w’urukiko akora inyandikomvugo y’iburanisha ikubiyemo ibyavuzwe mu rubanza kimwe n’ibyarukozwemo bifitanye isano narwo, uretse mu gihe iburanisha ryakozwe hari uburyo bwo gufata amajwi n’amashusho. Inyandikomvugo y’iburanisha igaragaza : 6˚ ibyavuzwe na buri muburanyi kuri buri kibazo kigize urubanza n’ibyemezo by’inteko byafatiwe mu iburanisha.” Ingingo ya 136 y’iryo tegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru igateganya ko “Kopi y’urubanza ruciwe igizwe n’ibi bikurikira : 7˚ isuzuma rya buri kibazo rigaragaza imiburanire ya buri muburanyi n’umwanzuro w’urukiko kuri buri kibazo hashingiwe ku byabaye no ku mategeko. [23] Impaka nk’izi zafashweho umurongo mu rubanza rubanziriza urundi mu rubanza RS/INJUST/RCOM00006/2020/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 08/10/2021, haburana Uburiyemuye Jean Damascēne na Home Basket Sacco Kimironko na Rugema Ziga Jean Claude. Muri

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urwo rubanza, Urukiko rwasobanuye ko n’ubwo icyari cyagiweho impaka mu iburanisha cyagombaga no gufatwaho icyemezo ari inzitizi yari yatanzwe na Rugema Ziga Jean Claude na Home Basket Sacco Kimironko, Urukiko rw’Ubujurire rwarenzeho rufata umwanzuro no ku ishingiro ry’ubujurire bwa Uburiyemuye Jean Damascēne kandi bitari byaburanyweho, bikaba binyuranyije n’ibiteganywa n’ingingo ya 11 y’itegeko n˚ 22/2018 ryo ku wa 29/04/2028 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ryavuzwe haruguru1. [24] Dosiye y’urubanza RCOMA00474/2018/CHC/HCC rusubirishwamo ku mpamvu z’akarengane, igaragaza ko mu iburanisha ryo ku wa 17/10/2018 ababuranyi bagiye impaka ku nzitizi y’iburabubasha bw’Urukiko rw’Ubucuruzi, aho MG Investment Company Ltd yasobanuye ko nyuma yo gutanga ingingo z’ubujurire, yaje gusanga amasezerano yo ku wa 11/12/2014 yarateganyaga ko nihavuka amakimbirane haziyambazwa ubukemurampaka.Iburanisha ryarapfundikiwe, ababuranyi bamenyeshwa ko urubanza ruzasomwa ku wa 16/11/2018, uwo munsi ntirwasomwa, rwimurirwa ku wa 07/12/2018 nabwo ntirwasomwa, rusomwa ku wa 21/12/2018, kopi y’urubanza ikaba igaragaza ko Urukiko rwasuzumye ibibazo byo kumenya: Niba Urukiko rubanza rwaremeje umwenda wa MG Investment Company Ltd udafite aho ushingiye ; Niba indishyi zaciwe ku rwego rwa mbere zari zikwiye kandi niba hari izacibwa ku rwego rw’ubujurire no kumenya niba irangizarubanza ry’agateganyo ryasabwe rifite ishingiro. [25] Mu gusuzuma ikibazo cyo kumenya niba urukiko rubanza rwaremeje umwenda wa MG Investment Company Ltd, udafite aho ushingiye, kuva ku gika cya gatanu (5) kugeza ku gika cya cyenda (9) cy’urubanza rusubirishwamo ku mpamvu z’akarengane, umucamanza w’Urukiko Rukuru rw’Ubucuruzi yagaragaje ibisobanuro avuga ko byatanzwe n’uhagarariye MG Investment Company Ltd birebana n’iyo mpamvu y’ubujurire. [26] Kuva ku gika cya cumi (10) kugeza ku cya cumi na kabiri (12), umucamanza yashyizemo ibisobanuro avuga ko byatanzwe n’uhagarariye Mount Meru Soyco Ltd yiregura kuri iyo ngingo y’ubujurire. [27] Mu gusuzuma ikibazo cyo kumenya niba indishyi zaciwe ku rwego rwa mbere zari zikwiye, niba hari n’izacibwa kuri uru rwego, hamwe no kumenya niba irangizarubanza ry’agateganyo risabwa rifite ishingiro, mu gika cya cumi na kane (14) cy’urubanza, umucamanza yashyizemo ibisobanuro avuga ko byatanzwe n’uhagarariye MG Investment Company Ltd ku bujurire burebana n’indishyi yaciwe ku rwego rwa mbere, naho mu gika cya 15 n’icya 16, ashyiramo ibisobanuro avuga ko ari imyiregurire y’uhagarariye Mount Meru Soyco Ltd kuri iyo ngingo. [28] Uru Rukiko rurasanga ikigaragara ari uko imiburanire umucamanza yashyize muri kopi y’urubanza kuri ibyo bibazo itigeze igibwaho impaka mu iburanisha, kuko itagaragara mu nyandikomvugo y’iburanisha ryo ku wa 17/10/2018, ahubwo iyo nyandikomvugo igaragaza ko ababuranyi bagiye impaka ku ngingo ijyanye n’inzitizi y’iburabubasha bw’Urukiko rw’Ubucuruzi rwaregewe ku rwego rwa mbere yari igamije gusaba ko urubanza rwoherezwa mu bukemurampaka. [29] Kimwe no mu rubanza rwavuzwe haruguru rwatanze umurongo kuri iki kibazo, Urukiko rw’Ubujurire rurasanga no mu rubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi rusubirishwamo ku mpamvu z’akarengane, Urukiko Rukuru rw’Ubucuruzi rwarafashe icyemezo ku mpamvu z’ubujurire mu mizi kandi zitaragiweho impaka mu iburanisha, ndetse ababuranyi bakaba batarigeze banabazwa niba rwazafata icyemezo ku ngingo z’ubujurire rushingiye ku bikubiye mu myanzuro y’ubujurire n’iyo kwiregura cyangwa ku bikubiye mu nyandikomvugo y’inama ntegurarubanza ngo babyemere.

1 Reba urubanza rubanziriza urundi mu rubanza RS/INJUST/RCOM 00006/2020/SC rwo ku wa 08/10/2021, igika cya 23.

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[30] Ku bijyanye no kuba uhagarariye Mount Meru Soyco Ltd avuga ko akurikije ibikubiye mu bika bya 10, 11 na 12 by’urubanza, asanga Urukiko Rukuru rw’Ubucuruzi rwaraburanishije ingingo z’ubujurire mu mizi, Urukiko rusanga nta shingiro byahabwa kuko adashobora kugaragaza aho imiburanire y’ababuranyi yaba iherereye mu nyandikomvugo y’iburanisha, nyamara imvugo z’ababuranyi ku kibazo runaka zigomba kugaragara muri iyo nyandikomvugo y’iburanisha nk’uko biteganywa n’itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ryavuzwe haruguru. [31] Kubera izo mpamvu, uru Rukiko rurasanga Urukiko Rukuru rw’Ubucuruzi rwarafashe icyemezo ku ngingo z’ubujurire kandi zitaraburanishijwe, ahubwo rwaraburanishije ku bijyanye n’inzitizi gusa nk’uko bigaragazwa n’inyandikomvugo y’iburanisha, rukaba rwarakoze ikosa ryo kwirengagiza amategeko mu buryo bugaragarira buri wese. B. Ibyerekeye ingaruka yo kuba Urukiko Rukuru rw’Ubucuruzi rwaraciye urubanza RCOMA 00474/2018/CHC/HCC kandi rutaraburanishijwe mu mizi [32] Uhagarariye MG Investment Company Ltd avuga ko uru Rukiko rusanze Urukiko Rukuru rw’Ubucuruzi rwaraciye urubanza RCOMA00474/2018/CHC/HCC kandi rutaraburanishijwe mu mizi, rwatesha agaciro urwo rubanza, hanyuma rukaburanisha mu mizi ingingo z’ubujurire zari zatanzwe mu rubanza rusubirishwamo ku mpamvu z’akarengane. [33] Uhagarariye Mount Meru Soyco Ltd we avuga ko uru Rukiko rusanze Urukiko Rukuru rw’Ubucuruzi rwaraciye urubanza RCOMA00474/2018/CHC/HCC kandi rutaraburanishijwe mu mizi, rwatesha agaciro gusa ingingo zafashweho icyemezo zitaraburanishijwe, kuko akurikije ibikubiye mu bika bya 10, 11 na 12 by’urubanza, asanga hari ibyaburanweho, ko ariko kuba ibyo abona muri ibyo bika bitagaragara mu nyandikomvugo y’iburanisha, uru Rukiko rwazafata umwanzuro rubona ukwiye. Uko Urukiko rubibona [34] Impaka kuri iyi ngingo zishingiye ku kumenya inkurikizi ku rubanza RCOMA00474/2018/CHC/HCC mu gihe hagaragajwe ko rwaciwe mu mizi kandi Urukiko Rukuru rw’Ubucuruzi rwaraburanishije ku bijyanye n’inzitizi gusa. [35] Impaka nk’izi zafashweho umurongo mu rubanza rubanziriza urundi RS/INJUST/RCOM 00006/2020/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 08/10/2021 rwavuzwe haruguru. Mu gika cya 24 cy’urwo rubanza, Urukiko rw’Ikirenga rwasobanuye ko kuba Urukiko rw’Ubujurire rwaraburanishije ku bijyanye n’inzitizi gusa ariko rugaca urubanza mu mizi, ni ukuvuga ku kirego cy’iremezo rwari rwashyikirijwe, urubanza RCOMA00004/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 15/05/2020 rugomba kuvanwaho, Urukiko rw’Ikirenga rukazasuzuma impamvu zari zatumye Uburiyemuye Jean Damascēne ajurira2. [36] Kimwe no mu rubanza RS/INJUST/RCOM00006/2020/SC rwavuzwe haruguru, Urukiko rw’Ubujurire rwagaragaje muri uru rubanza ko Urukiko Rukuru rw’Ubucuruzi rwaburanishije urubanza RCOMA00474/2018/CHC/HCC ku bijyanye n’inzitizi gusa, ariko aho kuyifataho icyemezo yonyine, rugifata no ku ngingo z’ubujurire zitaragiweho impaka mu iburanisha. Kubera izo mpamvu, urubanza

2 Umwanzuro nk’uyu wafashwe kandi n’Urukiko rw’Ikirenga mu rubanza n˚ RS/INJUST/RCOM 00006/2024/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 08/11/2024, haburana UJM Consultancy and Partners Ltd na Willy Kabirigi, aho mu gika cya 15, rwasobanuye ko rubona ko Urukiko Rukuru rw’Ubucuruzi rwakoze ikosa ryo guca urubanza mu mizi ababuranyi badahawe uburenganzira bwo kugira icyo bavuga ku ngingo z’ubujurire zari zatanzwe, mu gika cya 16 rwanzuye ko urubanza n˚ RCOMA 00706/2021/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 14/10/2022 ruteshwa agaciro,hagasigara urubanza rwaciwe n’Urukiko rw’Ubucuruzi n’imyanzuro ku bujurire bwarwo UJM Consultancy and Partners Ltd yari yatanze mu Rukiko Rukuru rw’Ubucuruzi.

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RCOMA00474/2018/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 21/12/2018 rugomba kuvanwaho, uru Rukiko rukaburanisha mu mizi urubanza hasuzumwa ingingo z’ubujurire MG Investment Company Ltd yari yatanze mu Rukiko Rukuru rw’Ubucuruzi. [37] Urukiko rw’Ubujurire rurasanga ingingo z’ingenzi z’ubujurire MG Investment Company Ltd yari yashyikirije Urukiko Rukuru rw’Ubucuruzi inenga imikirize y’Urubanza rwaciwe n’Urukiko rw’Ubucuruzi, ari iyo kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaragombaga gutegeka ko ikibazo ababuranyi bafitanye cyoherezwa mu bukemurampaka n’iyo kumenya niba Mg Investment Company Ltd itaragombaga gutegekwa kwishyura Mount Meru Soyco Ltd amafaranga angana na miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw), rukaba rusanga rugomba kuzifataho icyemezo mu mwanya w’Urukiko Rukuru rw’Ubucuruzi. 2.Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaragombaga gutegeka ko ikibazo ababuranyi bafitanye cyoherezwa mu bukemurampaka [38] Uhagarariye MG Investment Company Ltd avuga ko yagaragaje ko ingingo ya 13.3 y’amasezerano sosiyete ahagarariye yagiranye na Mount Meru Soyco Ltd yateganyaga ko ibibazo byose byazayavukamo bizakemurwa n’ubukemurampaka, Urukiko Rukuru rw’Ubucuruzi rwirengagiza inzitizi y’iburabubasha bw’Urukiko rw’Ubucuruzi, maze rwemeza ko MG Investment Company Ltd yishyura Mount Meru Soyco Ltd umwenda ungana n’amafaranga miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw) yari yaregeye mu Rukiko rw’Ubucuruzi, rutanagaragaje icyo rwashingiyeho mu kudaha iyo nzitizi ishingiro. Yasoje asaba uru Rukiko kwemeza ko ikibazo impande zombi zifitanye cyoherezwa mu bukemurampaka ngo kuko ari ho ibimenyetso bishobora kuboneka mu buryo bworoshye. [39] Uhagarariye Mount Meru Soyco Ltd yireguye kuri iyi ngingo avuga ko amasezerano impande zombi zari zaragiranye yarangiye mu kwezi kwa 12/2015, ko nyuma y’icyo gihe zatangiye kugengwa n’inyandiko z’ubucuruzi, bityo ko ubusabe bwa MG Investment Company Ltd butagombaga guhabwa ishingiro mu gihe amasezerano yari yarataye agaciro, ndetse ko ari nabyo bihuye n’ibiteganywa n’ingingo ya 10 y’itegeko ryerekeye ubukemurampakan’ubwunzi mu bibazo by’ubucuruzi. Avuga ko yumva mu gihe uru Rukiko rwasanga Urukiko rw’Ubucuruzi rutari rufite ububasha bwo kuburanisha ikirego rwaregewe, yumva, rwakosora amakosa yakozwe ku nzego zabanje, rukaburanisha urubanza mu mizi bundi bushya. Uko Urukiko rubibona [40] Impaka kuri iyi ngingo zishingiye ku kumenya niba byari ihame ko ikibazo ababuranyi bashyikirije inkiko, cyoherezwa mu bukemurampaka. [41] Ingingo ya 13.3 y’amasezerano yo ku wa 11/12/2014 yabaye hagati ya Mount Meru Soyco Ltd na MG Investment Company Ltd iteganya ko mu gihe hari ibyo impande zombi zitumvikanyeho bifitanye isano nayo, haziyambazwa ubukemurampaka (This Agreement shall be construed under, and governed by, the laws of the Republic of Rwanda. The parties agree that jurisdiction and venue for any legal proceedings arising from or in any way connected to this Agreement will lie in the proper jurisdiction, and both parties hereby submit and consent to arbitration as the appropriate judicial recourse). [42] Ikibazo kirebana n’inzitizi y’iburabubasha bw’Urukiko rw’Ubucuruzi MG Investment Company Ltd yakigaragaje bwa mbere mu Rukiko Rukuru rw’Ubucuruzi, ariko nk’uko byasobanuwe mu bika byo hejuru, urwo Rukiko ntirwakigaragaje mu bibazo rwasuzumye kandi ari cyo cyagiweho impaka mu iburanisha ryo ku wa 17/10/2018, gusa mu cyemezo cyarwo, rwemeje ko iyo nzitizi nta shingiro ifite. [43] Impaka nk’izi zafashweho umurongo mu rubanza RCOMAA00107/2022/CA CMB RCOMAA00108/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 25/05/2023 haburana Mukeramihigo

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Construction Ltd na Quality Construction Ltd n’abandi. Mu gika cya 32, Urukiko rwagaragaje ko mu rubanza RCOMA0090/13/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 28/03/2014, urwo Rukiko rwasobanuye ko “kuba ingingo ya 10 y’itegeko N˚ 005/2008 ryo ku wa 14/02/2008 ryerekeye ubukemurampaka n’ubwunzi mu bibazo by’ubucuruzi iteganya ko urukiko rwaregewe ikirego cyerekeye ikibazo kijyanye n’amasezerano y’ubukemurampaka rucyohereza mu bukemurampaka ari uko hari umuburanyi ubisabye, bivuze ko ububasha bw’ubukemurampaka atari ndemyagihugu”. [44] Mu gika cya 36 cy’urwo rubanza, Urukiko rw’Ubujurire rwasobanuye ko “kuba Quality Construction Ltd yarahisemo kwiyambura uburenganzira bwo kwiyambaza ubukemurampaka ikaregera inkiko, Mukeramirimo Construction Ltd na Mbaduko Jimmy nabo bari basanzwe bazi ayo masezerano bagahitamo kudasaba urukiko kubohereza mu bukemurampaka, bivuze ko nabo bahisemo kwiyambura ubwo burenganzira bwo kwiyambaza ubukemurampaka.” [45] No muri uru rubanza, MG Investment Company Ltd na Mount Meru Soyco Ltd bemeye kuburana mu Rukiko rw’Ubucuruzi, nta ruhande na rumwe rubyukije inzitizi yo kohereza ikibazo mu bukemurampaka. Kuba rero izi sosiyete zaremeye kuburana mu Rukiko rw’Ubucuruzi, bigaragaza ko ziyambuye uburenganzira bwo kwiyambaza ubukemurampaka bwateganywaga mu masezerano zagiranye, bityo MG Investment Company Ltd ikaba itavuga ko Urukiko rw’Ubucuruzi rutari rufite ububasha mu gihe itigeze irusaba kohereza ikibazo mu bukemurampaka ngo rubyange. [46] Hashingiwe ku bikubiye mu murongo wafashwe mu manza zagaragajwe haruguru, Urukiko rw’Ubujurire rurasanga ibivugwa na MG Investment Company Ltd ko Urukiko rw’Ubucuruzi rutari rufite ububasha bwo kuburanisha urubanza rwaregewe, nta shingiro bifite. 3.Kumenya niba MG INVESTMENT COMPANY Ltd itaragombaga gutegekwa kwishyura MOUNT MERU SOYCO Ltd amafaranga angana na miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw) [47] Uhagarariye MG Investment Company Ltd avuga ko Urukiko rwirengagije ibikubiye mu masezerano sosiyete ahagarariye yagiranye na Mount Meru Soyco Ltd ku wa 11/12/2014, aho impande zombi zemeranyije ko umwenda wemewe utashoboraga kurenga amafaranga miliyoni makumyabiri n’imwe n’ibihumbi magana arindwi (21,700,000Frw), nawo watangwaga ari uko hatanzwe icyiswe “‘postdated check”.Avuga ko Urukiko rw’Ubucuruzi rwashingiye ku bimenyetso bigizwe n’inyemezabwishyu zo mu mwaka wa 2014 zishyuwe, nyamara bivugwa ko umwenda uregerwa ukomoka kuri sheki yabuze yo ku itariki ya 08/12/2017. [48] Ku birebana na sheki ifite agaciro k’amafaranga miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw), avuga ko sosiyete ahagarariye yandikiye Mount Meru Soyco Ltd iyimenyesha ko sheki yatanze ari iy’ibicuruzwa bizatangwa kandi ko yamaze guhabwaho ibifite agaciro k’amafaranga miliyoni icumi (10,000,000Frw) zonyine. Avuga ko ku mugereka wa 69 hariho urutonde rw’ibicuruzwa byatanzwe n’uburyo ubwishyu bwatangwaga na ho ku mugereka wa 65 hakaba hari ikimenyetso kigaragaza ko ku wa 05/12/2017, MG Investment Company Ltd yishyuriye ibicuruzwa bizakoreshwa bifite agaciro k’amafaranga miliyoni ijana n’esheshatu (106,000,000Frw). Asoza asaba uru Rukiko kuzakemura ikibazo cyo kumenya niba sheki ifite agaciro k’amafaranga miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw) yari iyo kwishyura ibicuruzwa byari byaratanzwe cyangwa se niba yari iyo kwishyura ibizatangwa kuko we atazi neza niba sheki y’amafaranga miliyoni ijana n’esheshatu (106,000,000Frw) ihwanye n’ibicuruzwa byakoreshejwe mbere y’itariki ya 05/12/2017. [49] Uhagarariye Mount Meru Soyco Ltd avuga ko Urukiko rwagombaga gushingira ku bimenyetso bya vuba kandi bihuje kamere n’ikiburanwa. Asaba uru Rukiko kuzabona ko bitari gushoboka ko MG Investment Company Ltd itanga sheki mbere ngo maze ihabwe ibicuruzwa nyuma kuko itayitanga kandi izi neza ko itazigamiwe, ko ahubwo mu mikoranire y’izo sosiyete zombi, MG Investment Company Ltd

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yatangaga sheki yamara guhabwa ibicuruzwa bifite agaciro k’amafaranga yanditse kuri iyo sheki, Mount Meru Soyco Ltd ikabona kujya kuyibikuza kugira ngo ibone ubwishyu, ko rero itigeze yishyura mbere ngo ihabwe ibicuruzwa nyuma. [50] Akomeza avuga ko Mount Meru Soyco Ltd yashyize muri dosiye y’urubanza inyandiko itanga ibicuruzwa (delivery note) ihera ku wa 01/12/2017 ikageza ku wa 08/12/2017 kandi ko ihura neza n’igiteranyo cy’amafaranga miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000 Frw) sosiyete ahagarariye yishyuza. Ku birebana no kuba uhagarariye MG Investment Company Ltd avuga ko hari sheki yishyuwe ku wa 05/12/2017 ihwanye n’amafaranga miliyoni ijana n’esheshatu (106,000,000Frw), avuga ko ayo mafaranga atagaragara mu bitabo by’ibaruramari bya Mount Meru Soyco Ltd, kandi ko kuba imibare ikora kuva ku wa 01/12/2017 kugeza ku wa 08/12/2017 ari yo ihura n’umwenda iregera, bigaragaza ko GM Investment Company Ltd yishyuraga amafaranga y’ibicuruzwa yamaze gukoresha. [51] Avuga kandi ko mu bimenyetso bigaragaza ko Mount Meru Soyco Ltd yahabwaga sheki nayo igatanga ibicuruzwa harimo ibikurikira : invoice - delivery Dec 01 2017 , invoice delivery Dec 01 2017, invoice - delivery Dec 02 2017 , invoice - delivery Dec 02 2017, invoice - delivery Dec 04 2017, invoice - delivery Dec 04 2017, invoice - delivery Dec 05 2017, invoice - delivery Dec 05 2017, invoice - delivery Dec 06 2017, invoice - deliveryDec 06 2017, invoice - delivery Dec 07 2017, invoice - delivery Dec 07 2017, invoice - delivery Dec 08 2017, invoice - delivery Dec 08 2017. Uko Urukiko rubibona [52] Impaka kuri iyi ngingo zishingiye ku kumenya niba MG Investment Company Ltd itaragombaga gutegekwa kwishyura Mount Meru Soyco Ltd amafaranga angana na miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw). [53] Ingingo ya 64 y’itegeko N˚ 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko “Amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye. Ashobora guseswa ari uko babyumvikanyeho cyangwa ku mpamvu zemewe n’amategeko. Agomba kubahirizwa nta buriganya.” [54] Ingingo ya 12, igika cya 2 y’itegeko N˚ 22/2018 ryo ku wa 29/04/2028 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko “uvuga ko atagitegetswe gukora icyo yategekwaga gukora cyagaragajwe n’ibimenyetso agomba kugaragaza impamvu zakimukuyeho. Iyo abiburiye ibimenyetso, uwo baburana aramutsinda”. Naho ingingo ya 4, igika cya mbere (1) y’Itegeko N˚ 062/2024 ryo ku wa 20/06/2024 rigenga ibimenyetso, iteganya ko” Urega cyangwa utanze ikibazo agaragaza ikimenyetso cy’ibyo aregera cyangwa asaba. Uwiregura agaragaza ikimenyetso gishyigikira ukwiregura kwe. Icyakora, umucamanza cyangwa ukemura ikibazo ashobora gutegeka umuburanyi cyangwa umwe mu bafitanye ikibazo cyangwa undi muntu gutanga cyangwa kwerekana ikimenyetso afite”. [55] Izi ngingo zose zifatiwe hamwe zumvikanisha ko impande zirebwa n’amasezerano zigomba kuyubahiriza nta buriganya kuko iyo yakozwe mu buryo bukurikije amategeko aba yabaye itegeko kuri izo, kandi ko mu gihe hari uruvuga ko rutakirebwa n’inshingano ziyakubiyemo, rugomba kugaragaza icyaruzikuyeho. [56] Mu gika cya 9 cy’urubanza RCOM 00151/2018/TC/NYGE rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge ku wa 30/05/2018, rwasobanuye ko kuba MG Investment Company Ltd Yarahaye Mount Meru Soyco Ltd sheki ifite agaciro k’amafaranga miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw), byumvikana ko yemeraga ko uyihawe agomba kwishyurwa na banki

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ariya mafaranga ku mpamvu nawe yari azi, ko rero kuba bitarashobotse ku mpamvu ababuranyi bombi bamenye kandi batavuguruza, inshingano zo kwishyura cyangwa gutanga indi sheki zigomba gushyirwa mu bikorwa. Mu gika cya 11, Urukiko rw’Ubucuruzi rwagaragaje ko uwari uhagarariye MG Investment Company Ltd yaburanye yemera ko sosiyete ahagarariye yari yahaye Mount Meru Soyco Ltd sheki yo muri BK Ltd ariko iza kwibuka ko itazigamiwe, iyisimbuza iyo muri BPR Ltd, asaba ko yagaragaza niba koko iyo sheki itarabikujwe. [57] Dosiye y’urubanza irimo inyandiko y’amasezerano yo ku wa 11/12/2014 yahawe umutwe wiswe” Distributor Agreement”, aho Mount Meru Soyco Ltd yagaragajwe nka “Company” naho MG Investment Company Ltd ikagaragazwa nka “Distributor.” [58] Ingingo ya 2.4 y’ayo masezerano irebana n’uburyo bwo kwishyura iteganya ko mbere yo guhabwa ibicuruzwa, MG Investment Company Ltd igomba kubanza kugaragaza ikimenyetso cy’uko yabyishyuriye (The company shall invoice the distributor for the MMS Ltd products at the time of shipment and the distributor provide proof of payment to the company prior to shipment). Ibi kandi byanagarutsweho mu ngingo ya 1.2.3 y’ayo masezerano, aho iteganya ko mu mpamvu zatuma Mount Meru Soyco Ltd nka “company” isesa amasezerano ako kanya, harimo iyo kuba MG Investment Company Ltd nka “Distributor” itubahiriza ibiteganywa mu ngingo ya 2.4. [59] Hari ibaruwa yo ku wa 13/12/2017 MOUNT MERU SOYCO Ltd yandikiye umuyobozi wa MG Investment Company Ltd, isaba gusimbuza sheki ya BPR ifite n˚00000034 yo ku wa 08/12/2017 yariho amafaranga angana na miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw), kubera ko umukozi wayo witwa Rwamanywa John yayibuze itarashyikirizwa banki. Yasabaga kandi uwo muyobozi guha BPR amabwiriza yo kutishyura iyo sheki mu gihe haramuka hagize uza kuyishyuza. [60] Mu ibaruwa yo ku wa 19/12/2017 umunyamategeko wa MG Investment Company Ltd mu izina ryayo yandikiye Mount Meru Soyco Ltd asubiza ibaruwa yo ku wa 13/12/2017, asobanura ko sosiyete ahagarariye yamusabye kwibutsa Mount Meru Soyco Ltd ibikurikira : Ko ku wa 08/12/2017 yahawe sheki ya Banki ya Kigali, kuri iyo tariki isimbuzwa iyo muri Banki y’Abaturage y’u Rwanda (BPR) ari nayo ivuga ko yabuze ; Ko iyo sheki yari yishyuriwe ibicuruzwa Mount Meru Soyco Ltd yagombaga kuyigemurira nyuma (prepayment for the products that were to be supplied) kandi ko bamaze imyaka myinshi bafitanye iyo mikoranire ; Ko nyuma yo gutanga sheki yo ku wa 08/12/2017, MG Investment Company Ltd imaze guhabwa ibicuruzwa bifite agaciro k’amafaranga miliyoni icumi, ibihumbi magana atandatu na mirongo inani n’icyenda na magana atatu (10,689,300Frw); MG Investment Company Ltd yiteguye gutanga sheki ifite agaciro nk’ak’iyabuze, ari uko Mount Meru Soyco Ltd iyijeje ko izayiha ibicuruzwa igihe cyose izabikenera. [61] Mount Meru Soyco Ltd yagaragaje inyandiko zuzuzwaga igemurira amavuta MG Investment Company Ltd (delivery notes) zo kuva ku wa 01/12/2017 kugeza ku wa 08/12/2017, inyemezabuguzi (invoices) zo kuva ku itariki ya 01/12/2017 kugeza ku wa 08/12/2017 z’ibicuruzwa byahawe MG Investment Company Ltd, igiteranyo cyazo hamwe kikaba gihwanye n’amafaranga miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw). [62] MG Investment Company Ltd yo yakoze urutonde ivuga ko rugaragaza ubwishyu yagiye itanga kuva ku wa 17/11/2017 kugeza ku wa 08/12/2017, aho ivuga ko yishyuye amafaranga angana na miliyoni magana atatu na mirongo itanu n’enye, ibihumbi magana abiri na mirongo itandatu na magana ane

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(354,260,400Frw), harimo amafaranga miliyoni icumi, ibihumbi magana atandatu na mirongo inani n’icyenda na magana atatu (10,689,300Frw). [63] Urukiko rw’Ubujurire rurasanga nta kimenyetso gifatika kandi kidashidikanywaho MG Investment Company Ltd yigeze ishyira ahagaragara cyashingirwaho hemezwa ko yishyuye ibicuruzwa yahawe kandi byagaragarijwe inyemezabuguzi, bifite agaciro k’amafaranga miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw), ari nayo yari yatangiye sheki Mount Meru Soyco Ltd itashoboye kubikuza kubera ko yatakaye, bikaba byumvikana rero ko nta kindi yari yatangiye iyo sheki kitari ukwishyura agaciro k’ibicuruzwa yari yarahawe ku matariki yavuzwe haruguru. [64] Ku birebana no kuba uhagarariye MG Investment Company Ltd avuga ko mu mikoranire y’iyo sosiyete na Mount Meru Soyco Ltd, yishyuraga amafaranga mbere hanyuma ikazahabwa ibicuruzwa bihwanye n’amafaranga yishyuye, Urukiko rurasanga nta shingiro bifite kuko nk’uko byasobanuwe haruguru, nta kimenyetso na kimwe yigeze igaragaza cy’urugero rw’ibifatika, aho yaba yarigeze itanga ubwishyu mbere ngo izabone guhabwa ibicuruzwa. [65] Ku birebana no kuba uhagarariye MG Investment Company Ltd avuga ko ku wa 05/12/2017 sosiyete ahagarariye yari yishyuriye ibicuruzwa bifite agaciro k’amafaranga miliyoni ijana n’esheshatu (106,000,000Frw), ku wa 08/12/2017 yongera kwishyurira ibifite agaciro k’amafaranga miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw), uru Rukiko rurasanga ibyo avuga nta cyo bihindura ku kibazo impande zombi zifitanye kijyanye na sheki itarabikujwe mu gihe atagaragaza ko ayo mafaranga miliyoni ijana n’esheshatu (106,000,000 Frw) yaba yarageze kuri konti ya Mount Meru Soyco Ltd cyangwa ngo agaragaze igihe ibicuruzwa yishyuraga yaba yarabiherewe nyuma y’itariki ya 05/12/2027, ku buryo ku wa 08/12/2017 yaba yishyuriye ibindi bicuruzwa bifite agaciro k’amafaranga miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw) y’ibicuruzwa izahabwa nyuma. [66] Ibi kandi iyo bihujwe no kuba MG Investment Company Ltd ivuga ko kuva ku wa 01/12/2017 kugeza ku wa 08/12/2017, yari imaze guhabwa ibicuruzwa bifite agaciro k’amafaranga miliyoni icumi, ibihumbi magana atandatu na mirongo inani n’icyenda na magana atatu (10,689,300 Frw) kuri miliyoni ijana na mirongo ine n’icyenda n’ibihumbi magana inani (149,800,000Frw) yishyuye mbere, uru Rukiko rusanga bitaba bihuje n’ukuri, kubera ko iyo iba yaratanze sheki kugira ngo ihabwe ibicuruzwa nyuma, MG Investment Company Ltd yari gutangira guhabwa ibyo bicuruzwa uhereye ku itariki yatangiyeho iyo sheki ni ukuvuga ku wa 08/12/2017 na nyuma yayo. Bityo kuba haragaragajwe ko sheki yari yatanzwe ifite agaciro gahura neza n’ibicuruzwa byashyikirijwe MG Investment Company Ltd kuva ku itariki ya 01/12/2017 kugeza ku ya 08/12/2017, akaba nta gushidikanya ko amafaranga yanditse kuri iyo sheki ari ubwishyu bw’ibicuruzwa Mount Meru Soyco Ltd yari yararangije guha MG Investment Company Ltd, kuba Urukiko rw’Ubucuruzi rwa Nyarugenge rwarategetse ko yishyura amafaranga angana n’ayari kuri iyo sheki, ni ukuvuga149,800,000Frw, akaba nta karengane yagiriwe. 4.Ibyerekeye amafaranga y’ikurikiranarubanza n’igihembo cya Avoka [67] Uhagarariye MOUNT MERU SOYCO Ltd asaba uru Rukiko gutegeka MG Investment Company Ltd kuyiha amafaranga miliyoni eshanu (5,000,000Frw) akubiyemo ay’ikurikiranarubanza n’igihembo cya Avoka. Naho uhagarariye MG Investment Company Ltd nta cyo yavuze kuri aya mafaranga. Uko Urukiko rubibona [68] 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 : ” Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikiye ku kirego cy’iremezo kigamije kwishyuza

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ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe.” [69] Uru Rukiko rurasanga MG Investment Company Ltd igomba guha Mount Meru Soyco Ltd amafaranga y’ibyo yakoresheje mu rubanza kubera ko yashatse Avoka wo kuyihagararira no kurukurikirana, ayo mafaranga akaba agomba kugenwa mu bushishozi bwarwo kubera ko ayo isaba ari menshi. Bityo, MG Investment Company Ltd ikaba igomba guha Mount Meru Soyco Ltd amafaranga ibihumbi magana abiri (200,000Frw) y’ikurikiranarubanza n’amafaranga ibihumbi magana arindwi (700,000 Frw) y’igihembo cya Avoka kuri uru rwego. III. ICYEMEZO CY’URUKIKO [70] Rwemeje ko ikirego cya MG INVESTMENT COMPANY Ltd cyo gusubirishamo ku mpamvu z’akarengane urubanza RCOMA00474/2018/CHC/HCC, gifite ishingiro ku bijyanye no kuba urwo Rukiko rwarakoze ikosa ryo guca urubanza mu mizi kandi rwaraburanishije ku nzitizi yonyine. [71] Rwemeje ko urubanza RCOMA00474/2018/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 21/12/2018, ruteshejwe agaciro. [72] Rwemeje ko urubanza RCOM00151/2018/TC/NYGE rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge ku wa 30/05/2018, rudahindutse. [73] Rutegetse MG Investment Company Ltd guha Mount Meru Soyco Ltd amafaranga ibihumbi magana abiri (200,000 Frw) y’ikurikiranarubanza n’amafaranga ibihumbi magana arindwi (700,000Frw) y’igihembo cya Avoka kuri uru rwego.