COGEBANQUE PLC v. SHADES N COLORS NUNDI

# COGEBANQUE PLC v. SHADES N COLORS NUNDI

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2024-01-18 - Case/document no.: RCOMAA 00054/2022/CA - Collection: Court of Appeal

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COGEBANQUE PLC v. SHADES N COLORS N’UNDI [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00054/2022/CA (Munyangeri, P.J.) 18 Mutarama 2024] Amategeko agenga imanza z’ubucuruzi – Inshingano – Inshingano z'umwuga – Inshingano za Banki nk'umunyamwuga – Banki ifite inshingano zo kugenzura uburyo busaba kwishyura bwatanzwe n’umukiliya wayo ndetse no kureba ko nta makosa yabaye mu gutanga ubwo butumwa. Ifite kandi inshingano z’ubushishozi nk’urwego ruri aho amafaranga y’umukiliya asohokera mu rwego rwo kwirinda gushyira konti z’abakiliya mu kaga. Incamake y’ikibazo: SELECT KALAOS Ltd yishyuye SHADES N COLORS amafaranga angana na miliyoni imwe, ibihumbi magana atanu na mirongo irindwi n’umunani na magana ane na mirongo irindwi n’atanu (1.578.475 Frw) ikoresheje sheki ya COGEBANQUE Plc, ariko SHADES N COLORS iza kongera gusaba indi sheki ivugako iya mbere yatakaye, ndetse iyo sheki ya kabiri irayihabwa, zombi SHADES N COLORS irazibikuza, SELECT iyisabye kuyisubiza amafaranga yabikurijwe kuri sheki ya mbere angana na 1.578.475 Frw irabyanga, bituma iyirega mu Rukiko rw’ubucuruzi isaba kuyasubizwa. Urwo Rukiko rwaciye urubanza rwemeza ko SHADES N COLORS isubiza ayo mafaranga hiyongereyeho indishyi ndetse n’igarama, nayo itishimiye icyo cyemezo ikijuririra mu Rukiko Rukuru rw’Ubucuruzi, ndetse muri urwo rubanza COGEBANQUE Plc igobokeshwa ku gahato. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rwemeza ko ubujurire bufite ishingiro ko COGEBANQUE Plc igomba kwirengera ingaruka z’ubwo bwishyu yakoze yarabibujijwe, igasubiza SELECT KALAOS Ltd amafaranga yakuwe kuri konti yayo kandi yarayishyuye ku yindi sheki, ndetse rumutegeka kwishyura n’inyungu zayo. COGEBANQUE Plc yajuririye urwo rubanza mu Rukiko rw’Ubujurire ndetse iburana ivuga ko inenga kuba yarategetswe kwishyura sheki kandi uwishyuwe azwi ari nawe wari wanditse kuri sheki. Ku ruhande rw’abaregwa bavuga ko COGEBANQUE Plc yandikiwe ibaruwa iyibuza kwishyura sheki yabuze yo ikabirengaho ikayishyura bityo bakabona nta bushishozi yagize. Incamake y’icyemezo: Banki ifite inshingano zo kugenzura uburyo busaba kwishyura bwatanzwe n’umukiliya wayo ndetse no kureba ko nta makosa yabaye mu gutanga ubwo butumwa. Ifite kandi inshingano z’ubushishozi nk’urwego ruri aho amafaranga y’umukiliya asohokera mu rwego rwo kwirinda gushyira konti z’abakiliya benshi mu kaga. Ubujurire nta shingiro bufite. Amagarama ahwanye n’ibyakozwe mu rubanza. Amategeko yifashishijwe: Nta mategeko yifashishijwe

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Imanza zifashishijwe: Urubanza n˚ RS/INJUST/ RCOM 00014/2022/SC; Mugwaneza Carine Sandrine vs BANK OF KIGALI Plc rwaciwe n’Urukiko rw’Ikirenga ku wa 31/03/2023. Urubanza n˚ RCOMAA 00058/2021/CA, GT BANK RWANDA Plc vs KCB BANK RWANDA Plc rwaciwe n’Urukiko rw’Ubujurire ku wa 27/02/2023. Urubanza I. IMITERERE Y’URUBANZA [1] SELECT KALAOS Ltd ivuga ko ku wa 23/05/2019 yishyuye SHADES N COLORS amafaranga angana na miliyoni imwe, ibihumbi magana atanu na mirongo irindwi n’umunani na magana ane na mirongo irindwi n’atanu (1.578.475 Frw) ikoresheje sheki ya COGEBANQUE Plc ifite n˚ 09947516, ko ariko SHADES N COLORS yaje kongera gusaba indi sheki ivuga ko iyo yari yahawe mbere yatakaye, niko kuyiha sheki ya kabiri, irangije ijya kubikuza izo sheki zombi, iyisabye kugarura amafaranga yabikurije kuri sheki ya mbere irabyanga. [2] SELECT KALAOS Ltd yareze SHADES N COLORS mu Rukiko rw’Ubucuruzi, isaba ko iyisubiza amafaranga angana na miliyoni imwe, ibihumbi magana atanu na mirongo irindwi n’umunani na magana ane na mirongo irindwi n’atanu (1.578.475 Frw) akomoka kuri sheki n˚ 09947516. [3] SHADES N COLORS yireguye yemera ko koko yahawe sheki n˚ 09947516 iza kubura mu buryo itasobanukiwe, ibimenyesha SELECT KALAOS Ltd iyiha indi ifite n˚ 09947519 kandi ko nyuma yo kubura sheki yari yahawe mbere, yabimenyesheje COGEBANQUE Plc iyisaba kutazayishyura niharamuka hagize uyiyizanira, nyuma imaze kumenyeshwa ko sheki zombi zabikujwe, irakurikirana isanga sheki ya mbere yarabikujwe na sosiyete yitwa SHADESS N COLORS B Ltd. [4] Mu rubanza RS/SCP/RCOM 00145/2020/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 10/12/2020, urwo Rukiko rushingiye ku kuba nta kimenyetso SHADES N COLORS yagaragaje cyemeza ko yandikiye COGEBANQUE Plc iyisaba kutishyura sheki ifite n˚ 09947516, rushingiyeku ngingo ya 110 y’itegeko n˚ 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, rushingiye ku kuba SHADES N COLORS yemera ko SELECT KALAOS Ltd yayihaye sheki ebyiri zifite n˚ 09947516 na n˚ 09947519 kandi zombi zikaba zarabikujwe, rwemeje ko: - SHADES N COLORS yishyura SELECT KALAOS Ltd umwenda ungana n’amafaranga miliyoni ebyiri, ibihumbi magana ane na mirongo itandatu n’umunani na magana atatu na mirongo ine n’atanu (2.468.345 Frw), harimo umwenda remezo, indishyi n’igarama. [5] SHADES N COLORS yajuririye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi, inenga kuba : - Urukiko rw’Ubucuruzi rwaravuze ko yishyuwe kabiri kandi atari byo;

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- rwaravuze ko itandikiye COGEBANQUE Plc iyisaba kutishyura sheki n˚ 09947516 nyamara hari inyandiko yo ku wa 02/05/2019 yiswe” Confirmation of payment”; - inyungu n’indishyi byategetswe zitari zikwiye kubera ko nta makosa yakoze arebana n’iyo sheki. Yashoje isaba guhabwa indishyi zitandukanye. [6] Uhagarariye SELECT KALAOS Ltd yireguye avuga ko kuba SHADES N COLORS itabasha kugaragaza uburyo atari yo yabikuje amafaranga iregwa kandi ari yo yishyuwe ikanakira sheki ndetse ko kuba ari yo ifite inshingano zo gukurikirana isosiyete ivuga ko ari yo yabikuje ayo mafaranga kuko ari yo yibwe, isanga ubujurire bwayo nta shingiro bufite. [7] Uhagarariye COGEBANQUE Plc yagobokeshejwe ku gahato mu rwego rw’ubujurire avuga SELECT KALAOS Ltd yari yatanze sheki yanditse ku mazina ya SHADESS N COLORS B Ltd, aba ari nayo mafaranga ikorera transfer kuri konti yayo n˚ 4002200582707 iri ku mazina ya SHADESS N COLORS B Ltd, iri muri EQUITY BANK Plc. [8] Mu rubanza RSA/SCP/RCOM 00002/2021/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 20/01/2022, urwo Rukiko rushingiye ku ngingo ya 9 y’Itegeko n˚ 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ku ngingo ya 35 n’iya 110 z’Itegeko n˚ 32/2009 ryo ku wa 18/11/2009 ryerekeye inyandiko zishobora gucuruzwa, ryakoreshwaga igihe sheki n˚ 09947516 yatangwaga, ku ngingo ya 3, 7˚ y’Itegeko n˚ 060/2021 ryo ku wa 14/10/2021 rigenga inyandiko zishobora gucuruzwa, ku ngingo ya 114 y’Itegeko n˚ 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ku rubanza RCOMA 0148/11/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 23/05/2015, 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 no ku ngingo ya 26 y’Amabwiriza n˚ 01/2014 yo ku wa 18/07/2014 agena ibihembo mbonera by’Abavoka, rwemeje ko: - ubujurire bwa SHADES N COLORS bufite ishingiro; - SHADES N COLORS nyuma yo guhabwa sheki yo muri COGEBANQUE Plc ifite n˚ 09947516 y’amafaranga miliyoni imwe, ibihumbi magana atanu na mirongo irindwi n’umunani na magana ane na mirongo irindwi n’atanu (1.578.475 Frw), mu nyandiko yo ku wa 02/05/2019 yakiriwe ku wa 21/05/2019, yamenyesheje iyo banki ko yabuze ndetse ko itagomba kwishyurwa ariko ibirengaho ku wa 30/05/2019 iyishyura indi sosiyete yitwa SHADESS N COLORS B Ltd ; - COGEBANQUE Plc igomba kwirengera ingaruka z’ubwo bwishyu yakoze yarabibujijwe, igasubiza SELECT KALAOS Ltd amafaranga yakuwe kuri konti yayo kandi yarayishyuye ku yindi sheki ifite n˚09947519 angana n’amafaranga miliyoni imwe, ibihumbi magana atanu na mirongo irindwi n’umunani na magana ane na mirongo irindwi n’atanu (1.578.475 Frw) hamwe n’inyungu zayo zingana n’amafaranga ibihumbi mirongo itandatu na bitatu na magana atandatu na rimwe (63.661 Frw) ; - SELECT KALAOS Ltd iha SHADES N COLORS amafaranga ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka, n’amafaranga ibihumbi ijana (100.000

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Frw) y’ikurikiranarubanza, yose hamwe akaba amafaranga ibihumbi magana atandatu (600.000 Frw); - Urubanza RS/SCP/RCOM 00145/2020/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 10/12/2020, ruhindutse mu ngingo zarwo zose; - COGEBANQUE Plc gusubiza SHADES N COLORS amafaranga y’u Rwanda ibihumbi mirongo ine (40.000 Frw) yatanzeho ingwate y’amagarama ijurira, itayatanga kuva urubanza rubaye ndakuka, agakurwa mu byayo ku ngufu za Leta. [9] Ku wa 19/02/2022, COGEBANQUE Plc yajuririye urwo rubanza mu Rukiko rw’Ubujurire, ubujurire bwayo bwandikwa kuri RCOMAA 00054/2022/CA, nyuma y’imihango y’inama ntegurarubanza hemezwa ko ruzaburanishwa ku wa 08/01/2024. Uwo munsi ababuranyi bose baritabye, COGEBANQUE Plc ihagarariwe na Me Mitsindo Tom, SHADES N COLORS ihagarariwe na Me Uwitonze Jean Marie Vianney, SELECT KALAOS Ltd ihagarariwe na Me Murangwa Faustin. [10] Mu myanzuro no mu miburanire, uhagarariye COGEBANQUE Plc avuga ko Banki ahagarariye inenga kuba Urukiko Rukuru rw’Ubucuruzi rwarayitegetse kwishyura amafaranga, nyamara uwishyuwe azwi ari na we wari wanditse kuri sheki. [11] Uhagarariye SHADES N COLORS asubiza ko nyuma yaho sheki yahawe iburiye, sosiyete ahagarariye yahise yandikira COGEBANQUE Plc iyisaba kutayishyura, ko rero kuba yarabirenzeho ikayishyura, igomba kwirengera amakosa yakoze kuko iyo sheki yishyuwe sosiyete yitwa SHADESS N COLORS B Ltd, kandi ko kuba yarashakishije amakuru ikamenya uwishyuwe iyi sheki, isanga itaragombaga gukomeza kuregwa, ahubwo hari kuregwa SHADESS N COLORS B Ltd. Asaba Urukiko gutegeka SELECT KALAOS Ltd na COGEBANQUE Plc gufatanya guha SHADES COLORS indishyi zingana n’amafaranga miliyoni ebyiri n’ibihumbi magana atanu (2.500.000 Frw). [12] Uhagarariye SELECT KALAOS Ltd asubiza ko COGEBANQUE Plc ikwiye kumvikana na SHADES N COLORS k’ugomba gusubiza ayo mafaranga kubera ko amakosa Banki yakoze isa n’iyayakoreye SHADES N COLORS yari yayisabye kutishyura sheki yibwe, ko rero SELECT KALAOS Ltd yo ikurikirana SHADES N COLORS kuko ari yo yahaye sheki zombi, SHADES N COLORS ikaba ikwiye gukurikirana uwishyuye sheki ataragombaga kuyishyura cyangwa uwayishyuje ataragombaga kuyishyuza. Asaba kandi ko SHADES N COLORS ifatanya na COGEBANQUE Plc kwishyura sosiyete ahagarariye amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [13] Harebwe impaka ziri muri uru rubanza, harasuzumwa ibibazo bikurikira: a. Kumenya niba COGEBANQUE Plc itaragombaga gutegekwa kwishyura amafaranga aburanwa; b. Ibyerekeye indishyi, amafaranga y’ikurikiranarubanza n’igihembo cya Avoka ababuranyi basaba II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA

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1. Kumenya niba COGEBANQUE Plc itaragombaga gutegekwa kwishyura amafaranga aburanwa [14] Uhagarariye COGEBANQUE Plc avuga ko kuba amafaranga aburanwa yarahawe sosiyete yitwa SHADESS N COLORS B Ltd bitewe n’uko ari yo yari yanditse kuri sheki nta kosa yakoze na cyane ko SELECT KALAOS Ltd nka nyirikonti itigeze iyandikira iyisaba kutishyura iyo sheki kandi ko n’ibaruwa SHEDES N COLORS yayandikiye iyisaba kutishyura iyo sheki, itigeze igaragazamo ko yamenyesheje nyirikonti ko iyo sheki yabuze, kandi ko asanga SHADES N COLORS ariyo yagombye gukurikirana sosiyete yibye iyo sheki kubera ko ariyo yagaragaje aho ibarizwa. [15] Uhagarariye SHADES N COLORS yiregura avuga ko sosiyete ahagarariye yatanze umusanzu wayo kuri iki kibazo, igaragaza sosiyete yishyuwe sheki n˚ 09947516, aho ibarizwa n’abanyamigabane bayo, kandi ko ibiranga sosiyete SHADESS N COLORS B Ltd bitandukanye n’ibya sosiyete SHADES N COLORS haba ku birebana n’aho zibarizwa n’abanyamigabane bazo. Asobanura kandi ko nyuma y’aho SHEDES N COLORS iburiye sheki n˚ 09947516, yahise ibimenyesha SELECT KALAOS Ltd, iyi iyimenyesha ko kugira ngo iyihe sheki ya kabiri, aruko yabanza kwandikira COGEBANQUE Plc iyimenyesha ko yabuze iyo sheki, bityo ko mu gihe hagira uza kuyishyuza idakwiye kuyishyura, aho COGEBANQUE Plc iboneye iyo baruwa, ikaba itarigeze iyimenyesha ko atariyo yagombaga kuyandikira cyangwa se ngo ibaze SELECT KALAOS Ltd niba igomba kwishyura iyo sheki cyangwa itagomba kuyishyura. [16] Akomeza avuga ko kuba COGEBANQUE Plc ivuga ko SELECT KALAOS Ltd itayandikiye iyisaba kutishyura sheki ya mbere yabikurijweho amafaranga, nta shingiro byahabwa kubera ko ibaruwa yayandikiye ku wa 02/05/2019 ikayibona ku wa 21/05/2019 yari ihagije kugira ngo itishyura iyo sheki kuko ari cyo SHADES N COLORS yayisabaga kandi ko COGEBANQUE Plc itagombaga kwishyura SHADESS N COLORS B Ltd yitwaje ko ayo mazina ari yo yanditse kuri sheki mu gihe yari yasabwe kutishyura sheki ifite izo nomero kubera ko yibwe, ko rero nta ho COGEBANQUE Plc yahungira uruhare rwayo mu iyishyurwa ry’iyi sheki. [17] Uhagarariye SELECT KALAOS Ltd asobanura ko sosiyete ahagarariye yagiriye SHADES N COLORS inama yo kwandikira COGEBANQUE Plc iyimenyesha ko sheki n˚ 09947516 yabuze, imaze kuyandikira ibona kuyiha indi sheki n˚ 09947519 isimbura iyabuze, ko rero kuba sheki yari yarahawe SHADES N COLORS, COGEBANQUE Plc ikayishyura undi, bigaragaza ko nta bushishozi Banki yagize. [18] Avuga kandi ko kuba SELECT KALAOS Ltd yaramenyesheje SHADES N COLORS ko sheki zombi yasohoye zishyuwe ariko ntigire icyo ikora ngo ibe yakurikirana uwayibye, asanga ari amakosa SHADES N COLORS yakoze, ndetse ko SELECT KALAOS Ltd itari kurega SHADESS N COLORS B Ltd kuko itayizi, na cyane ko sheki yabuze yari yinjijwe mu mutungo wa SHADES N COLORS, bityo ko sosiyete ahagarariye itanagombaga gutegekwa kwishyura indishyi. [19] Ku birebana no kuba uhagarariye COGEBANQUE Plc avuga ko SELECT KALAOS Ltd ari yo yagombaga kuyandikira iyisaba kutishyura sheki yari yarabuze, avuga ko nta shingiro byahabwa, kubera ko SHADES N COLORS yari yayandikiye iyisaba kutayishyura kandi ko

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ariyo yari yibwe iyo sheki. Asanga kandi SELECT KALAOS Ltd atari yo yari ifite inshingano zo kugobokesha uwishyuwe sheki kuko atariyo yayibwe cyangwa ngo ibe yarayihaye iyo sosiyete yayishyuje. Uko Urukiko rubibona [20] Impaka kuri iyi ngingo zishingiye ku kumenya niba kuba COGEBANQUE Plc yarishyuye sheki n˚ 09947516 kandi yari yasabwe kutayishyura, byaba impamvu yo kugira ngo abe ari yo itegekwa kwishyura amafaranga yari kuri iyo sheki. [21] Ikibazo cy’uruhare rwa Banki mu gutanga amafaranga ari kuri konti y’umukiliya kandi itaragombaga kuyatanga cyafashweho umurongo n’Urukiko rw’Ikirenga mu rubanza RS/INJUST/ RCOM 00014/2022/SC haburana Mugwaneza Carine Sandrine na BANK OF KIGALI Plc rwaciwe n’Urukiko rw’Ikirenga ku wa 31/03/2023. Muri urwo rubanza hagaragajwe ko hari abantu bavogereye konti za Mugwaneza Carine Sandrine BK Plc ivana amafaranga n’amadolari kuri izo konti maze iyabaha nyirikonti atabizi, aho abiboneye asaba Banki kumusubiza amafaranga ye iranga niko kuregera Inkiko urubanza rugera mu Rukiko rw’Ikirenga rusubirishwamo ku mpamvu z’akarengane, Urukiko rw’Ikirenga rusuzuma ikibazo cyo kumenya niba Bank of Kigali Plc igomba gusubiza Mugwaneza Carine Sandrine amadolari ibihumbi cumi na kimwe na magana atanu (11.500 USD) yabikujwe kuri konti n˚ 00040-0294342-77, nyuma yo gusesengura ibyo amategeko ateganya ndetse n’imanza zaciwe n’Inkiko zo mu mahanga, rwanzura ko BK Plc itubahirije inshingano yo gukorana ubushishozi ubwo yavanaga amadolari ibihumbi cumi na kimwe na magana atanu (11.500 USD) kuri konti ya Mugwaneza Carine Sandrine ikayishyura Sinayobye Siméon, bityo ko igomba kuyamusubiza ikazikurikiranira uwayahawe1. [22] Ibi kandi byagarutsweho mu rubanza RCOMAA 00058/2021/CA haburana GT BANK RWANDA Plc na KCB BANK RWANDA Plc rwaciwe n’Urukiko rw’Ubujurire ku wa 27/02/2023. Muri urwo rubanza, BPR Plc (yaguzwe na KCB BANK RWANDA Plc) yatanze amafaranga yari kuri konti ya KIGALI CERAMICA & FURNITURE Ltd nyamara umuhesha w’inkiko yari yarayafatiriye kugira ngo haboneke ubwishyu bwagombaga guhabwa GT BANK RWANDA Plc, Urukiko rw’Ubujurire rusanga BPR Plc igomba kwirengera ingaruka zo kudashishoza mu mikorere yayo, bityo ruyitegeka kwishyura GT BANK RWANDA Plc igihombo yayiteje kuko ibyo yakoze byatumye itabona ubwishyu KIGALI CERAMICA & FURNITURE Ltd yari iyifitiye2. [23] Kimwe no muri izo manza, muri uru rubanza narwo, SHADES N COLORS yari yandikiye COGEBANQUE Plc ibaruwa iyimenyesha ko yabuze sheki n˚ 09947516 SELECT KALAOS Ltd yari yarayihaye, inayisaba ko mu gihe hagira uza kuyishyuza, itazayishyura, ibyo COGEBANQUE Plc yasabwe ibirengaho, yishyura sosiyete yitwa SHADESS N COLORS B Ltd sheki yari yasabwe kutishyura, ibi bikaba bihabanye n’ihame ry’ubushishozi n’ubunyamwuga 1 Reba urubanza n˚RS/INJUST/RCOM 00014/2022/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 31/03/2023, haburana MUGWANEZA Carine Sandrine na BK Plc, igika cya 47. 2 Reba urubanza n˚ RCOMAA 00058/2021/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 27/02/2023, haburana GT BANK RWANDA Plc na KCB BANK RWANDA Plc, igika cya 36.

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bigomba kuranga Amabanki mu mikorere yayo nk’uko byasobanuwe mu manza zavuzwe haruguru. [24] Hashingiwe ku bisobanuro byatanzwe mu mirongo yafashwe mu manza zasuzumye ikibazo gisa n’iki, uru Rukiko rurasanga COGEBANQUE Plc yaragize ubushishozi buke, yishyura sheki n˚ 09947516 ifite agaciro k’amafaranga y’u Rwanda miliyoni imwe, ibihumbi magana atanu na mirongo irindwi n’umunani na magana ane na mirongo irindwi n’atanu (1.578.475 Frw) nyamara yari yasabwe kutayishyura, ikaba rero igomba kwirengera ingaruka z’ubwo burangare bwatumye SELECT KALAOS Ltd yishyura sheki (2) bitari ngombwa, bityo n’amafaranga SELECT KALAOS Ltd yaciwe mu rubanza rwajuririwe akaba agomba kuvanwaho. [25] Ku bivugwa n’uhagarariye COGEBANQUE Plc ko kuba SELECT KALAOS Ltd itarayandikiye ibaruwa iyisaba kutishyura sheki n˚ 09947516 ngo kuko ariyo nyirikonti, Urukiko rurasanga nta shingiro byahabwa kubera ko SHADES N OLORS yayandikiye ibaruwa iyisaba kutishyura iyo sheki, ntiyigera iyisubiza iyimenyesha ko nta burenganzira yari ifite bwo kuyandikira cyangwa ngo ibaze SELECT KALAOS Ltd niba ibikubiye muri iyo baruwa byashyirwa mu bikorwa. [26] Uru Rukiko rurasanga kandi kuba SHADES N COLORS yarabuze sheki yari igenewe, byari bihagije kugira ngo yandikire COGEBANQUE Plc iyimenyesha ikibazo yahuye nacyo n’uburyo yumva cyakemuka, yabona yabikoze uko bidakwiye nk’uko ibivuga, ikagaragaza ikigomba gukorwa. 2. Ibyerekeye indishyi, amafaranga y’ikurikiranarubanza n’igihembo cya Avoka ababuranyi basaba [27] Uhagarariye SHADES N COLORS asaba Urukiko rw’Ubujurire gutegeka SELECT KALAOS Ltd na COGEBANQUE Plc kuyiha amafaranga angana na miliyoni ebyiri n’ibihumbi magana atanu (2.500.000 Frw) akubiyemo indishyi zo gushorwa mu manza n’igihembo cya Avoka, SELECT KALAOS Ltd ikayacibwa kubera ko yakomeje kuyishora mu manza kandi yaratanze amakuru arebana n’uwahawe amafaranga aburanwa, naho COGEBANQUE Plc ikayacibwa hashingiwe ku kuba yarishyuye sheki n˚ 09947516 nyamara yari yarasabwe kutayishyura. Ku byerekeranye n’amafaranga uhagarariye SELECT KALAOS Ltd asaba, uhagarariye SHADES N COLORS yiregura avuga ko asanga nta cyo sosiyete ahagarariye ikwiye gutegekwa kwishyura kubera ko yari yakoze ibyo ishoboye kugira ngo sheki yibwe itishyurwa kandi ko kuba SELECT KALAOS Ltd yaremeye kuyiha sheki ya kabiri, ari uko yari izi neza ko itishyuwe sheki ya mbere. [28] Uhagarariye SELECT KALAOS Ltd avuga ko amafaranga SHADES N COLORS isaba ko sosiyete ahagarariye iyiha ari ukwigiza nkana kubera ko izi neza ko nta wundi yari kurega kandi ari yo yahawe izo sheki zombi. Asaba ahubwo Urukiko rw’Ubujurire gutegeka SHADES N COLORS Ltd na COGEBANQUE Plc gufatanya guha SELECT KALAOS Ltd amafaranga angana na miliyoni ebyiri (2.000.000 Frw) y’igihembo cya Avoka akubiyemo ayo ku rwego rw’ubujurire bwa mbere no ku rwego rw’ubujurire bwa kabiri, n’amafaranga miliyoni imwe (1.000.000 Frw) y’ikuriranarubanza, bakayatanga bafatanyije kubera uburangare bagize muri iki kibazo.

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Uko Urukiko rubibona [29] Ingingo ya 111 y’itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko “Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikiye ku kirego cy’iremezo kigamije kwishyuza 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”. [30] Urukiko rurasanga kuba COGEBANQUE Plc yarakomeje kwirengagiza uruhare rwayo mu bushishozi buke yagize mu kwishyura sheki n˚ 09947516, igakomeza gushora SHADES N COLORS na SELECT KALAOS Ltd mu manza, ubujurire bwayo bukaba nta shingiro buhawe, ariyo igomba kuryozwa ibyo abandi baburanyi batanze mu rubanza, harimo amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, naho amafaranga SHADES N COLORS isaba ivuga ko ari indishyi zo gushorwa mu manza, uru Rukiko rurasanga nta yo ikwiye kugenerwa kubera ko nta shingiro ryayo. [31] Kubera ko ariko amafaranga ababuranyi basaba ari menshi, uru Rukiko rurasanga agomba kugenwa mu bushishozi bwarwo, bityo COGEBANQUE Plc ikaba igomba guha SELECT KALAOS Ltd amafaranga miliyoni imwe (1.000.000 Frw) akubiyemo ay’ikurikiranarubanza n’igihembo cya Avoka, igaha kandi SHADES N COLORS Ltd amafaranga miliyoni imwe (1.000.000 Frw) akubiyemo ay’ikurikiranarubanza n’igihembo cya Avoka. III. ICYEMEZO CY’URUKIKO [32] Rwemeje ko ubujurire bwa COGEBANQUE Plc, nta shingiro bufite. [33] Rwemeje ko urubanza RSA/SCP/RCOM 00002/2021/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 20/01/2022, rudahindutse, uretse amafaranga SELECT KALAOS Ltd yaciwe avanweho. [34] Rutegetse COGEBANQUE Plc kwishyura SELECT KALAOS Ltd amafaranga y’u Rwanda miliyoni imwe (1.000.000 Frw) akubiyemo amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [35] Rutegetse COGEBANQUE Plc kwishyura SHADES N COLORS amafaranga y’u Rwanda miliyoni imwe (1.000.000 Frw) akubiyemo ay’ikurikiranarubanza n’igihembo cya Avoka. [36] Ruvuze ko amafaranga y’ingwate y’amagarama COGEBANQUE Plc yatanze ijurira, ahwanye n’ibyakozwe mu rubanza.