GEM ALLIED INDUSTRIES PVT Ltd v. RWANDA MOUNTAIN TEA Ltd

# GEM ALLIED INDUSTRIES PVT Ltd v. RWANDA MOUNTAIN TEA Ltd

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2018-04-13 - Case/document no.: COMAA 00056/2016/SC-RCOMAA - Collection: Court of Appeal

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GEM ALLIED INDUSTRIES PVT Ltd v. RWANDA MOUNTAIN TEA Ltd [Rwanda URUKIKO RW’IKIRENGA – RCOMAA 00056/2016/SC-RCOMAA 00027/16/CS (Mukanyundo, P.J., Ngagi na Rugabirwa, J.) 13 Mata 2018] Amasezerano – Inenge zigaragara mu masezerano – Buri ruhande mu masezerano rufite inshingano zo kuyubahiriza – Iyo mu bikoresho byagemuwe n’uruhande rumwe mu masezerano bitujuje ubuziranenge, bikaba bigaragaza inenge, uwabigemuye afite inshingano zo kubisimbura, kutabikora byaba ari kutayubahiriza. Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 64 Sosiyete RWANDA MOUNTAIN TEA Ltd yagiranye amasezerano na GEM ALLIED INDUSTRIES PVT Ltd yo kugura imashini zo gukora mu ruganda rw’icyayi rwa Rutsiro kuri 270,970 USD, hishyurwa 35% yayo ahwanye na 92,515 USD, bumvikana ko izo mashini zigomba kuba ari nshya kandi zitarakoreshwa, zaramuka zitujuje ibisabwa, RWANDA MOUNTAIN TEA Ltd ikaba yazisubiza GEM ALLIED INDUSTRIES PVT Ltd, ndetse banumvikana ko hazishyurwa 0,5% buri cyumweru cy’ubukererwe. Nyuma yaho, RWANDA MOUNTAIN TEA Ltd ivuga ko izo mashini zatanzwe harabayeho ubukererwe kandi zimwe muri zo zitangwa zitujuje ibisabwa, zishaje kandi zidakora neza, maze yandikira GEM ALLIED INDUSTRIES PVT Ltd, iyisaba gusimbura izo mashini n’ibyuma bifite ibibazo, ariko GEM ALLIED INDUSTRIES PVT Ltd ntiyabikora, bituma itanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge, isaba gusubizwa amafaranga yatanze, igahabwa n’indishyi. Ku rundi ruhande, GEM ALLIED INDUSTRIES PVT Ltd ivuga ko nta gihe cyumvikanyweho cyo kugeza izo mashini aho yagombaga kugyezwa, ivuga ko mu gihe izo imashini zari mu igerageza, RWANDA MOUNTAIN TEA Ltd iyandikira iyibwira ibibazo byavutse, irabikemura, kandi ko nta kibazo cy’ubusaze bw’imashini cyangwa cyo kuba zarakoze cyari gihari, bityo, GEM ALLIED INDUSTRIES PVT Ltd yatanze ikirego kiregera kwiregura, isaba ko yakwishyurwa amadolari yasigaye n’indishyi zinyuranye. Urukiko rw’Ubucuruzi rwa Nyarugenge rwemeje ko ikirego cya RWANDA MOUNTAIN TEA Ltd nta shingiro gifite, ruyitegeka kwishyura GEM ALLIED INDUSTRIES PVT Ltd 106,646.50 USD yasigaye atishyuwe ku giciro cy’imashini, hiyongeyeho 19,196 USD y’inyungu z’ubukererwe n’ay’igihembo cya Avoka. RWANDA MOUNTAIN TEA Ltd ntiyishimiye icyemezo cyafashwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge, ijurira mu Rukiko Rukuru rw’Ubucuruzi, inenga kuba Urukiko rwaremeje ko imashini zatanzwe zari zujuje ibyangombwa, kuba rwaremeje ubwishyu bwa 106,646.50 USD na 19,196 USD, no kuba rwaremeje ko nta bukererwe bwabayeho; bityo isaba ko GEM ALLIED INDUSTRIES PVT Ltd URUBANZA yategekwa kuyishyura amadolari yasigaye atishyuwe, hiyongereyeho indishyi zinyuranye nk’uko zagaragajwe mu kirego, uru Rukiko rutegeka ko hashirwaho umuhanga wo gusuzuma ubuziranenge bw’ izo mashine.

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Urukiko Rukuru rw’Ubucuruzi rwemeje ko imikirize y’urubanza ihindutse kuri byose, rutegeka GEM ALLIED INDUSTRIES PVT Ltd gusubiza RWANDA MOUNTAIN TEA Ltd 92,515 USD, n’ay’igihembo cy’Avoka naho RWANDA MOUNTAIN TEA Ltd itegekwa gusubiza imashini n’ibyaziherekeje. GEM ALLIED INDUSTRIES PVT Ltd nayo ntiyishimiye icyo cyemezo ikijuririra mu Rukiko rw’Ikirenga, ivuga ko Urukiko Rukuru rw‘Ubucuruzi rwashingiye kuri raporo yiswe commissioning report on tea processing machines supplied kandi impande zombi zitarigeze zemeranywa ku byari biyikubiyemo, ndetse ikaba itarasinywe yose, bityo rukaba ntaho rwari guhera rwemeza ko GEM ALLIED INDUSTRIES PVT Ltd itubahirije amasezerano, kandi ko rwemeje ko GEM ALLIED INDUSTRIES PVT Ltd isubiza 92,515 USD, ivuga ko gutegeka ko isubiza amadolari yishyuwe, igasubirana imashini zayo byaba ari akarengane RWANDA MOUNTAIN TEA Ltd yiregura ivuga ko inyandiko zasinywe zigaragaza ko imashini zatanzwe zitari nshyashya; ko hari hemejwe ko mbere y’uko izo mashini zizanwa, hagomba gukorwa igenzura (inspection), ariko kubera ko bari basanzwe bakorana neza, itigeze isaba “Certificate of inspection“ mbere yo kwakira izo mashini ko kandi zari zifunze neza mu makarito ku buryo umuntu atahita amenya ko zakoze cyangwa zitakoze. Ikomeza avuga ko ikibazo atari icyo kumenya niba izo mashini zari nshyashya cyangwa zari zishaje, ko ahubwo ari uko zitakoraga neza, ku buryo byatumye umusaruro w’icyayi uba muke cyane, kugeza aho RWANDA MOUNTAIN TEA Ltd isimbuye zimwe muri zo, avuga kandi ko GEM ALLIED INDUSTRIES PVT Ltd ubwayo yiyemereye ko izo mashini zitujuje ubuziranenge kandi ko n’umuhanga washyizweho yagaragaje ko hari ibyuma byari bitajyanye n’imashini zatanzwe. Incamake y’icyemezo: Iyo mu bikoresho byagemuwe n’uruhande rumwe mu masezerano bitujuje ubuziranenge, bikaba bigaragaza inenge, uwabigemuye afite inshingano zo kubisimbura, kutabikora byaba ari ukwica amasezerano no kutayubahiriza. Ubujurire bufite ishingiro kuri bimwe. Amagarama y’urubanza ahwanye n’ibyarukozwemo. Amategeko yashingiweho: Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 64 CCL III, ingingo ya 318 niya 321. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA

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[1] Ku wa 03/07/2013, RWANDA MOUNTAIN TEA Ltd yagiranye amasezerano na GEM ALLIED INDUSTRIES PVT Ltd yo kugura imashini zo gukora mu ruganda rw’icyayi rwa Rutsiro kuri 270,970 USD, hishyurwa 35% yayo ahwanye na 92,515 USD,bumvikana ko izo mashini zigomba kuba ari nshya kandi zitarakoreshwa, zaramuka zitujuje ibisabwa, RWANDA MOUNTAIN TEA Ltd ikaba yazisubiza GEM ALLIED INDUSTRIES PVT Ltd, ndetse banumvikana ko hazishyurwa 0,5% buri cyumweru URUBANZA RCOMAA 00056/2016/SC- RCOMAA 0027/16/CS Urupapuro rwa 2 cy’ubukererwe. RWANDA MOUNTAIN TEA Ltd ivuga ko izo mashini zatanzwe harabayeho ubukererwe kandi zitangwa zitujuje ibisabwa, zishaje kandi zidakora neza; bigeze ku wa 18/06/2014, yandikira GEM ALLIED INDUSTRIES PVT Ltd, iyisaba gusimbura izo mashini n’ibyuma bifite ibibazo, ariko GEM ALLIED INDUSTRIES PVT Ltd ntiyagira icyo ikora, bituma itanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge, isaba gusubizwa amafaranga yatanze, igahabwa n’indishyi. [2] Ku rundi ruhande, GEM ALLIED INDUSTRIES PVT Ltd ivuga ko nta gihe cyumvikanyweho cyo kugeza izo mashini mu ruganda rw’icyayi rwa Rutsiro ku ruganda, ko ahubwo itariki yumvikanyweho ari iyo kuzipakira mu bwato kandi ko yubahirijwe, zimaze kugera mu Rwanda, izijyana aho zagombaga gukorera, izishyira mu ruganda (installation), bigeze ku wa 15/05/2014, ubwo imashini zari mu igerageza, RWANDA MOUNTAIN TEA Ltd iyandikira iyibwira ibibazo byavutse,igezeyo isanga ari ibibazo bigera kuri bine (4), irabikemura, ko icyo gihe nta kibazo cy’ubusaze bw’imashini cyangwa cyo kuba zarakoze cyari gihari, ahubwo ko byavuzwe nyuma y’ibaruwa yo ku wa 07/08/2014, yanditse yishyuza amadolari yari asigaye ku kiguzi. GEM ALLIED INDUSTRIES PVT Ltd yatanze ikirego kiregera kwiregura, isaba ko yakwishyurwa amadolari yasigaye n’indishyi zinyuranye. [3] Mu rubanza RCOM 0970/14/TC/NYGE rwaciwe ku wa 26/11/2015, Urukiko rw’Ubucuruzi rwa Nyarugenge rwemeje ko ikirego cya RWANDA MOUNTAIN TEA Ltd nta shingiro gifite, ruyitegeka kwishyura GEM ALLIED INDUSTRIES PVT Ltd 106,646.50 USD yasigaye atishyuwe ku giciro cy‘imashini, hiyongeyeho 19,196 USD y’inyungu z’ubukererwe na 2.000.000 Frw y’igihembo cy‘Avoka. [4] RWANDA MOUNTAIN TEA Ltd ntiyishimiye icyemezo cyafashwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge, ijurira mu Rukiko Rukuru rw’Ubucuruzi, inenga kuba Urukiko rwaremeje ko imashini zatanzwe zari zujuje ibyangombwa, kuba rwaremeje ubwishyu bwa 106,646.50 USD na 19,196 USD, no kuba rwaremeje ko nta bukererwe bwabayeho; bityo isaba ko GEM ALLIED INDUSTRIES PVT Ltd URUBANZA yategekwa kuyishyura amadolari yasigaye atishyuwe, hiyongereyeho indishyi zinyuranye nk’uko zagaragajwe mu kirego. [5] Mu rubanza RCOMA 0026/15/ HCC rwaciwe ku wa 11/03/2016, Urukiko Rukuru rw’Ubucuruzi rwemeje ko imikirize y’urubanza No RCOM 0970/14/TC/NYGE ihindutse kuri byose, rutegeka GEM ALLIED INDUSTRIES PVT Ltd gusubiza RWANDA MOUNTAIN TEA Ltd 92,515 USD, 2.000.000 Frw y’igihembo cy’Avoka na 130.000 Frw y’amagarama yo ku rwego rwa mbere n’urw’ubujurire; naho RWANDA MOUNTAIN TEA Ltd itegekwa gusubiza imashini n’ibyaziherekeje. [6] GEM ALLIED INDUSTRIES PVT Ltd ntiyishimiye icyo cyemezo ikijuririra mu Rukiko rw’Ikirenga, ivuga ko Urukiko Rukuru rw‘Ubucuruzi:

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a) rwashingiye kuri raporo yiswe COMMISSIONING REPORT ON TEA ‟ PROCESSING MACHINES SUPPLIED” yo ku wa 12/06/2014 kandi impande zombi zitarigeze zemeranywa ku byari biyikubiyemo, ndetse ikaba itarasinywe yose, ari nayo mpamvu izo mpande zombi zongeye guhura, zigakorera hamwe igenzura ryasanze koko imashini zashyikirijwe RWANDA MOUNTAIN TEA Ltd ari nshyashya kandi zujuje n’ibindi byasabwaga byose; bityo rukaba ntaho rwari guhera rwemeza ko GEM ALLIED INDUSTRIES PVT Ltd itubahirije amasezerano. b) rwemeje ko GEM ALLIED INDUSTRIES PVT Ltd isubiza 92,515 USD, rwirengagije ko RWANDA MOUNTAIN TEA Ltd yakiriye imashini yashyikirijwe, ikazishyira mu ruganda rwayo i Rutsiro, ikanatangira kuzikoresha kuva mu mwaka wa 2013 izibyaza umusaruro kugeza ubu, ibyo bikaba bigaragaza ko (GEM ALLIED INDUSTRIES PVT Ltd) yakoze ibyo yasabwaga gukora byose mu masezerano, bityo gutegeka ko isubiza amadolari yishyuwe, igasubirana imashini zayo byaba ari akarengane, kuko ingingo ya 80 y’Itegeko No 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko gukora ibisabwa byose mu masezerano, bikuraho inshingano zo kubikora. c) rwemeje ko GEM ALLIED INDUSTRIES PVT Ltd yishyura igihembo cy’Avoka kingana na 2.000.000 Frw kandi ari RWANDA MOUNTAIN TEA Ltd yishe amasezerano ibigambiriye igihe yangaga kwishyura ikiguzi cyari gisigaye. [7] Urubanza rwaburanishijwe mu ruhame ku wa 30/05/2017,GEM ALLIED INDUSTRIES PVT Ltd, iburanirwa na Me INGABIRE Joselyne na Me BUGINGO John Bosco, naho RWANDA MOUNTAIN TEA Ltd, iburanirwa na Me BUTARE Emmanuel. Rwongeye kubaranishwa ku matariki atandukanye, iyo ku wa 26/09/2017, GEM ALLIED INDUSTRIES PVT Ltd ihagarariwe na Me BUGINGO John Bosco, RWANDA MOUNTAIN TEA Ltd ihagarariwe na Me MUGENI Anita; ku wa 05/12/2017, GEM ALLIED INDUSTRIES PVT Ltd ihagarariwe nka mbere naho RWANDA MOUNTAIN TEA Ltd ihagarariwe na Me BUTARE Emmanuel no ku wa 06/03/2018, impande zombi zihagarariwe nko mu iburanisha ryo ku wa 05/12/2017. I. IBIBAZO BIGIZE URU RUBANZA N’ISESENGURWA RYABYO

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A. UBUJURIRE BWA GEM ALLIED INDUSTRIES PVT Ltd 1.Kumenya niba GEM ALLIED INDUSTRIES PVT Ltd yarubahirije amasezeranoyagiranye na RWANDA MOUNTAIN TEA Ltd iyishyikiriza imashini n’ibindibikoresho bishyashya [8] Me INGABIRE Joselyne na Me BUGINGO John Bosco, bahagarariye GEM ALLIED INDUSTRIES PVT Ltd, bavuga ko Urukiko Rukuru rw’Ubucuruzi rwashingiye kuri raporo yiswe COMMISSIONING REPORT ON TEA PROCESSING MACHINES SUPPLIED” yo ku ‟ wa 12/06/2014, kandi impande zombi zitarigeze zemeranywa ku byari biyikubiyemo, kuko uruhande rumwe rwavugaga ko izo mashini atari nshyashya, urundi rukavuga ko ari nshyashya, ndetse ibyo bikaba byaratumye uwari uhagarariye GEM ALLIED INDUSTRIES PVT Ltd adasinya kuri raporo yose, ari nayo mpamvu izo mpande zombi zongeye guhura, zigakorera hamwe igenzura ryasanze koko imashini zashyikirijwe RWANDA MOUNTAIN TEA Ltd ari nshyashya ndetse zujuje n’ibindi byasabwaga byose; ko uko kuvuguruzanya ari ko kwatumye Umucamanza w’Urukiko rw’Ubucuruzi ashyiraho abahanga bakoze raporo ivuga ko bidashoboka na busa kumenya niba imashini zari nshyashya kuko RWANDA MOUNTAIN TEA Ltd ikoresha imashini inenga; bityo Urukiko rukaba ntaho rwari guhera rwemeza ko GEM ALLIED INDUSTRIES PVT Ltd itubahirije amasezerano. [9] Me BUTARE Emmanuel, uhagarariye RWANDA MOUNTAIN TEA Ltd, avuga ko inyandiko zasinywe zigaragaza ko imashini zatanzwe zitari nshyashya; ko hari hemejwe ko mbere y’uko izo mashini zizanwa, hagomba gukorwa igenzura (inspection), ariko kubera ko bari basanzwe bakorana neza, RWANDA MOUNTAIN TEA Ltd itigeze isaba “Certificate of inspection“ mbere yo kwakira izo mashini ko kandi zari zifunze neza mu makarito ku buryo umuntu atahita amenya ko zakoze cyangwa zitakoze. Akomeza avuga ko ikibazo atari icyo kumenya niba izo mashini zari nshyashya cyangwa zari zishaje, ko ahubwo ari uko zitakoraga neza, ku buryo byatumye umusaruro w’icyayi uba muke cyane, kugeza aho RWANDA MOUNTAIN TEA Ltd isimbuye zimwe muri zo. [10] Akomeza avuga ko GEM ALLIED INDUSTRIES PVT Ltd ubwayo yiyemereye ko izo mashini zitujuje ubuziranenge kandi ko n’umuhanga washyizweho yagaragaje ko hari ibyuma byari bitajyanye n’imashini zatanzwe, bityo bikaba bidashobora kuba byakora; ko n’ubwo uwo muhanga atigeze agira icyo avuga ku bushya bw’imashini, ahubwo akavuga ko hari ibyuma byakuwemo1, n’ubundi ibyo bisobanura ko izo mashini zitari zujuje ibisabwa byari bikubiye mu masezerano yo ku wa 03/07/2013, bityo bikaba bigomba kubahirizwa. UKO URUKIKO RUBIBONA [11] Ingingo ya 64 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, iteganya ko: “Amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye. 11 Mu iburanisha rwo ku wa 06/02/2018 yavuze ko imashini n’ibikoresho byasimbuwe ari drier, 12 withering fans na radiator.

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Ashobora guseswa ari uko babyumvikanyeho cyangwa ku mpamvu zemewe n’amategeko. Agomba kubahirizwa nta buriganya“. [12] Ingingo ya 318 y’Igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano iteganya ko “Umugurisha agomba kwishingira inenge zihishe z’icyo agurishije zituma kitakoreshwa cyagenewe cyangwa zituma imikoreshereze yacyo igabanuka ku buryo umuguzi atashoboraga kukigura cyangwa se yashoboraga kugitangaho amafaranga make iyo aza kuzimenya“. Naho iya 320 y’iki Gitabo yo iteganya ko “Umugurisha yishingira inenge zihishe niyo yaba atari azizi keretse iyo byavuzwe ko nta bwishingire nabusa agomba“. Iya 321 yo iteganya ko “Mu bihe byateganijwe n’ingingo ya 318 n’iya 320, umuguzi ahitamo gusubiza ikintu agasubizwa amafaranga yatanze cyangwa se kugihamana agasubizwa igice cy’ayo yatanze nk’uko kizagenwa n’abahanga“. [13] Dosiye y’urubanza igaragaza ko ku wa 03/07/2013, RWANDA MOUNTAIN TEA Ltd yakoranye na GEM ALLIED INDUSTRIES PVT Ltd amasezerano y’ubugure bw’ibikoresho n‘imashini zo mu ruganda rw’icyayi rwa Rutsiro nk’uko bivugwa mu ngingo ya mbere y’ayo masezerano. Ibyo bikoresho n’imashini bikaba byari bifite agaciro ka 270,970 USD, ariko mu kubigura hakaba harishyuwe gusa 35% y’ikiguzi ni ukuvuga 92,515 USD. Impande zombi zikaba zarumvikanye, nk’uko bigaragara mu ngingo ya 1, igika cya nyuma, a) cy‘amasezerano ko imashini zose zigomba kuba zitarigeze zikoreshwa kandi zikaba zigomba kuba ari nshyashya 100%2. [14] Nyuma yo kubona ko izo mashini na bimwe mu bikoresho byaje bidakora neza, kuwa 15/05/2014, RWANDA MOUNTAIN TEA Ltd yandikiye GEM ALLIED INDUSTRIES PVT Ltd iyimenyesha ibyo bibazo byavutse ubwo imashini zari mu gihe cy‘igerageza, nyuma yaho ku wa 12/06/2014, abahagarariye impande zombi bashyize umukono kuri raporo bise “COMMISSIONING REPORT ON TEA PROCESSING MACHINES SUPPLIED BY GEM ALLIED INDUSTRIES PVT Ltd“,aho bigaragara ku rupapuro rwa kabiri rw’iyo raporo ko imashini zose n’ibizigize atari nshyashya 100% nk’uko byari biteganyijwe mu masezerano (all machinery and/or components are not 100% new as required by the contract) ndetse no mu gace ka gatatu bikaba byanditswe ko basanze izo mashini zifite ubushobozi buke mu ruhererekane rwose rwo gukora icyayi (we have observed a poor performance of these machines at all stages), mu kwanzura iyi raporo nabwo bavuze ko imashini n’ibiziherekeje byashyikirijwe uruganda rwa RWANDA MOUNTAIN TEA Ltd bitari bishyashya (machinery and components supplied for this section are not new) ndetse inagaragaza n’ibindi bisabwa zitujuje nk’uko bigaragara ku rupapuro rwa 4 rwa raporo. Iyi raporo igaragaza ariko, ku rupapuro rwa 5, ko uhagaririye GEM ALLIED INDUSTRIES PVT Ltd hari ibyo atemeranya na RWANDA MOUNTAIN TEA Ltd, aho we avuga ko imashini zatanzwe ari nshyashya, usibye imwe yangiritse, ko n’ibindi bikoresho bimeze neza. [15] Dosiye igaragaza na none ko ku wa 18/06/2014, RWANDA MOUNTAIN TEA Ltd yongeye kwandikira GEM ALLIED INDUSTRIES PVT Ltd iyimenyesha ko nitubahiriza ibikubiye mu ngingo ya 4 y’amasezerano3, igomba gusubirana ibikoresho byayo ndetse 22 All machinery should be unused and totally 100% new. 33 Article 4: In case the machinery is found not complying with the contractual specification and condition, the buyer has the right to reject a part or whole machine and ask for compensation for defective quality.

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ikanahindura ibikoresho yayihaye bitujuje ubyumvikanyweho mu masezerano, bitaba ibyo ikaregera inkiko zibifitiye ububasha, ari nako byagenze. Mu gushaka gukemura impaka zo kumenya niba imashini n’ibikoresho byashyikirijwe RWANDA MOUNTAIN Tea Ltd byari bishyashya cyangwa bitari bishyashya, Urukiko rw’Ubucuruzi rwa Nyarugenge rwashyizeho umuhanga, uyu agira ibyo yerekana bigaragaza ko izi mashini zari zifite ibibazo, ariko muri raporo yashyikirijwe Urukiko ntiyashobora kugaragaza niba zaratanzwe ari nshyashya cyangwa niba zaratanzwe zarakoreshejwe, kuko yanzuye avuga ko kubera ko imashani zakoreshejwe hafi umwaka mu gihe yasuraga uruganda, ntabwo byashoboka kwemeza niba zaravuye mu Buhindi ari nshyashya cyangwa atari nshyashya4. [16] Nyuma y’ibisobanuro bimaze gutangwa mu bika bibanziriza iki, Urikiko rw’Ubucuruzi rwa Nyarugenge rurasanga koko nubwo bitemejwe n’umuhanga washyizweho n’Urukiko ko imashini n’ibikoresho byatanzwe na GEM ALLIED INDUSTRIES PVT Ltd byari bishyashya cyangwa bitari bishyashya, kuba RWANDA MOUNTAIN TEA Ltd yarakiriye izo mashini itazisuzumye ikibazo cyaba gisigaye ntabwo cyaba ari icyo kumenya niba imashini zari nshyashya cyangwa zishaje, kuko nk’umunyamwunga kandi ikaba ifite na ba “ingénieurs“ bamenyereye imikorere y’izo mashini, nk’uko n’uyiburanira yabyiyemereye, iyo iza kubyitaho igihe cyo kwakira izo mashini, ntabwo yari kubura kubitahura, ahubwo ikibazo kigaragara kandi kidashidakanywaho ni uko zimwe mu mashini zagurishijwe RWANDA MOUNTAIN TEA Ltd zagaragaje ko zifite inenge zihishe (vices cachés) zituma zitakoreshwa icyo zari zagenewe cyangwa zituma zigira ubushobozi buke mu gutanga umusaruro ku buryo RWANDA MOUNTAIN TEA Ltd itashoboraga kuzakira kuko zitari zubahirije ibikubiye mu masezerano impande zombi zakoranye, kuko inshingano za GEM ALLIED INDUSTRIES PVT Ltd kwari ugutanga imashini nshyashya. Urukiko rurasanga na none, n‘ubwo impande zombi zitumvikana mu kwemeza niba imashini zashyikirijwe uruganda zari nshyashya cyangwa zitari nshyashya,bigatuma hashyirwaho umuhanga, uyu muhanga akaba atarashoboye kugaragaza ko imashini zari nshyashya cyangwa zitari nshyashya, ndetse harebwe amabaruwa impande zombi zandikiranye5 n’inama zagiye zikorwa n‘impande zombi kuri iki kibazo6, ibi nabyo ubwabyo bigaragaza ko izi mashini zari zifite inenge zatumaga zidakora neza, kuko iyo koko ziba nta nenge zagaragaje mu mikorere yazo, izi mpaka zitari kuvuka, cyane cyane ko n‘ababuranira GEM ALLIED INDUSTRIES PVT Ltd ubwabo biyemerera ko bagiye kuzikora bagakemura icyo bise utubazo tugera kuri tune (4). Ibyo bavuga ko bari basanzwe bakorana na RWANDA MOUNTAIN TEA Ltd, babagemurira imashini5 n’ibikoresho mu zindi nganda zayo, nti hanagire n’ibibazo bivuka hagati yabo, bidakuraho ibibazo byagaragaye ku mashini zagemuriwe RWANDA MOUNTAIN TEA Ltd mu ruganda rw’icyayi rwa Rutsiro. 44 Given the fact that the machinery has been in use for almost a year at the time of the visit it is not possible to confirm whether the machines exported from India in Brand New Condition or not. 5 Reba ibaruwa yo ku wa 15/05/2014, RWANDA MOUNTAIN TEA Ltd yandikiye GEM ALLIED INDUSTRIES PVT Ltd iyimenyesha ibibazo byagaragaye ku mashini yayigurishije. Reba na none ibaruwa yo ku wa 18/06/2014, RWANDA MOUNTAIN TEA Ltd yandikiye GEM ALLIED INDUSTRIES PVT Ltd yongera kutibutsa ibibazo byagaragaye mu masezerano bagiranye. Hari n’ibaruwa yo ku wa 19/07/2014, GEM ALLIED INDUSTRIES PVT Ltd yandikiye RWANDA MOUNTAIN TEA Ltd, ubwayo yiyemerera ko hari zimwe mu mashini izasimbura. 6

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[17] Hashingiwe ku bimenyetso biri muri dosiye, Urukiko rurasanga atari imashini zose zari zifite ibibazo mu mikorere yazo, nk’uko uburanira RWANDA MOUNTAIN TEA Ltd yashakaga kubyumvikanisha, ko ahubwo nk’uko byagaragajwe na raporo ya Peerless Tea Services Ltd (umuhanga), ibibazo byagaragaye kuri Drier yakuwemo igashyirwa ku ruhande igasimbuzwa indi, ndetse na raporo y’isura ry’uruganda rw’icyayi rwa Rutsiro yo ku wa 28/9/2014, yemeza ko hari ibyagombaga gukorwa kuri Drier kugira ngo ibone gukora neza, ibindi bibazo byagaragaye kuri Withering Fans (ventilateurs) 12, aho raporo ivuga ko zitatangaga umusaruro wifuzwa (desired result), no kuri “Radiator“ ivuga ko idafite “temperature gauge“ naho ku zindi mashini, raporo ivuga ko nta bibazo zifite. [18] Hashingiwe ku biteganywa n’ingingo ya 64 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano no ku ngingo ya za 318 kugeza kuri 321 z’Igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano, Urukiko rurasanga GEM ALLIED INDUSTRIES PVT Ltd itarubahirije neza amasezerano yakoranye na RWANDA MOUNTAIN TEA Ltd ku wa 03/07/2013, bityo ikaba igomba kwishingira inenge zihishe zagaragaye kuri zimwe mu mashini n’ibikoresho byavuzwe haruguru yagurishije RWAMDA MOUNTAIN TEA Ltd, kuko ariyo yagombaga kuzisimbuza izindi zari zikiri mu gihe cy’ubwishingire (garantie), kuba rero itarabikoze bigatuma RWANDA MOUNTAIN TEA Ltd izisimbura ibyo bivuze ko amadolari yatanzwe zisimburwa agomba gusubizwa RWANDA MOUNTAIN TEA Ltd. 2. Kumenya imashini n’ibikoresho byasimbuwe n‘ingano y’amadolari yabitanzweho [19] Mu rubanza rubanziriza urundi rwaciwe ku wa 12/01/2018, uru Rukiko rwategetse GEM ALLIED INDUSTRIES PVT Ltd kurushyikiriza, bitarenze ku wa 06/02/2018, inyandiko igaragaza ibiciro by’imashini n’ibikoresho bikubiye mu cyo bise “Tea Factory machinery“ n’inyandiko yiswe “Seller’s Proforma Invoice Nº.GAIPL/PI/045/13/-14“ yo ku wa 12/06/2013, RWANDA MOUNTAIN TEA Ltd nayo ikarushyikiriza, bitarenze ku wa 06/02/2018, inyemezabwishyu z’imashini n’ibikoresho byose yaguze na GEM ALLIED INDUSTRIES PVT Ltd, n’urutonde rw‘imashini n’ibikoresho ivuga ko bifite inenge yasimbuye n’inyemezabwishyu zabyo. [20] Mu iburanisha ryo ku wa 06/03/2018, uburanira RWANDA MOUNTAIN TEA Ltd yasobanuye inyandiko yashyikirije Urukiko aho yibukije ibyari biteganyijwe mu masezerano, amadolari yishyuwe nka avansi. Yakomeje avuga ko hari sheki ya 52,740 USD ijyanye n’amadolari yishyuwe MCCLOY Ltd, iherekejwe na “invoice“ y’uwayitanze na “Proforma“ yayo, ibyo byose bikaba byari bijyanye na avansi yatanzwe hagurwa “Drier“ isumbura iya mbere. Yasobanuye na none ko hakurikiraho indi sheki ya 55,000 USD yatanzwe hishyurwa amadolari yari asigaye kuri Drier. Avuga ko andi 11,000 USD yishyuye 12 Withering Fans (ventilateurs), avuga ko hari na 55,160 USD yaguzwe “Radiator“ muri yindi sosiyete yitwa INSTRUMENTATION ENGINEERS (EA) Ltd. Asoza avuga ko hari nu tundi dukoresho basimbuje ariko badafitiye ibimenyetso. Abajijwe aho bashyize ibyo bavuga ko babisimbuye, yashubije ko bitakiriho kuko byabanje gukora nabi nyuma birahagarara burundu. [21] Me BUGINGO John Bosco, uburanira GEM ALLIED INDUSTRIES PVT Ltd, avuga ko ku bijyanye na drier, inyemezabwishyu ya 116,800 USD itandukanye na “Letter of intent“, ko invoice yishyuza 116.800 USD kandi ko itagaragaza abo igenewe. Avuga kandi ko sheki ya 55,000 USD ita kwishyurwa kuko imibare n’amagambo bitandukanye. Asoza avuga ko hahujwe

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sheki usanga ari 107, 740 USD ahabanye na fagitire (invoices) basabye hakaba harimo ikinyuranyo cya 9.060 USD. Ku byerekeye 22,000 USD ya “Withering Fans“ (ventilateurs) avuga ko kuri “Proforma“ handitsweho RUBAYA NYABIHU TEA COMPANY Ltd, nyamara yagombaga kwandikwaho RUTSIRO, ndetse ko n’ubwishyu bwakozwe mbere y‘amasezerano. Naho kuri 55,160 USD ya “Radiator“ avuga ko nta proforma, ko “machinery“ itandukanye na “materials“, ko muri macye ntaho bihuriye n’ibyo baburana. UKO URUKIKO RUBIBONA [22] Mu gusubiza iki kibazo harabanza isesengura ry’inyandiko zatanzwe kuri buri mashini cyangwa igikoresho RWANDA MOUNTAIN TEA Ltd ivuga ko yasimbuye hitabwa ku matariki n’ibikubiye muri buri nyandiko. [23] Ingingo ya 14 y’Itegeko Nº 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo iteganya ko “Inyandiko bwite ni urwandiko rufite umukono w’umwe cyangwa wa benshi mu barwanditse cyangwa se hakabaho ibikumwe byabo. Amasezerano arukubiyemo abera inshingano abayagiranye gusa“. Naho ingingo ya 29y’iryo Tegeko igateganya ko “ Inyandiko, ari iyi imvaho, cyangwa inyandikobwite, imara impaka abagiranya amasezerano, ndetse no ku byerekeye ibiyavugwamo bitemeje, bipfa gusa kuba bifite uhuriro rya hafi n’ibyo iyo nyandiko ihamya“. Ku byerekeranye na “Drier“ yaguzwe isimbura iyari isanzwemo [24] Dosiye igaragaza ko ku wa 18/07/2014, Mc CLOY Ltd yoherereje RWANDA MOUNTAIN TEA Ltd “Proforma invoice“ Nº-277-2014, ku wa 22/07/2014, RWANDA MOUNTAIN TEA Ltd yohereza “Letter of intent“ ivuga ko yemeye kuyigura kuri 110,000 USD, ku wa 11/08/2014,inategeka uwitwa François kwishyura kimwe cya kabiri cya 110,000 USD nka avansi hakuwemo 2.260 USD, ni ukuvuga 52,740 USD yahise yishyurwa nk’uko bigaraganzwa na “ordre de paiement“ S 0066912 yakorewe McCLOY Ltd muri Citi Bank i Nairobi. Dosiye igaragaza na none ko ku wa 19/11/2014, hari “ordre de paiement“ yakozwe hishyurwa 55.000 USD yari asigaye, bikorwa nk’uko byakozwe mbere, ariko ko koko mu magambo handitse “Fifty thousand American dollars“. Ikigaragara ariko nuko fagitire (Invoice) yavuzwe haruguru yoherejwe ku wa 26/08/2014, yari yanditseho 116,800 USD akubiyemo 110,000 USD ya “Drier“, ay’ubwishingizi 1,650 USD na 5,150 USD y’ubwikorezi. [25] Hashingiwe ku bimaze kuvugwa haruguru, Urukiko rurasanga amadolari yose yishyuwe mu kugura “Drier“ ari 107, 740 USD. Urukiko rurasanga ibyo Me BUGINGO John Bosco avuga ko ku bijyanye na “Drier“, inyemezabwishyu ya 116,800 USD itandukanye na “Letter of intent“, ko “Invoice“ yishyuza 116.800 USD kandi ko itagaragaza abo igenewe, ko sheki ya 55,000 USD ita kwishyurwa imibare n’amagambo bitandukanye, ko hahujwe sheki usanga ari 107, 740 USD ahabanye na fagitire (Invoices) basabye hakaba harimo ikinyuranyo cya 9.060 USD nta gaciro byahabwa kuko kuba “Invoice“ itandukanye na “Letter of intent“ ibyo bitavuze ko nta bwishyu bwabayeho kuko hari ibimenyetso bigaragaza ko amadolari 107,740 USD yatanzwe hishyurwa MCCLOY Ltd kandi ko ari ayo kwishyura drier igenewe RWANDA MOUNTAIN TEA Ltd kandi ibiciro bishobora kugabanuka hashingiwe ku mishyikirano hagati y’impande zombi. Kuba hari ahanditse “Fifty thousand American dollars“ mu magambo arambuye, ahandi haba handitse

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55.000 USD mu mibare, Urukiko rurasanga nta kibazo byatera kuko hari ibimenyetso bigaragaza ko ari 55.000 USD aho kuba 50,000 USD, cyane cyane ko icyo kibazo cyaba kireba Mc CLOY Ltd. Naho kuvuga ko bitagaragara ko drier igenewe RUTSIRO FACTORY TEA, Urukiko rurasanga nabyo ntacyo byahindura, kuko icy’ingenzi ari uko RWANDA MOUNTAIN igaragaza ko koko yayiguze kandi ikayigura nyuma ya COMMISSIONING REPORT yabaye ku wa 12/06/2014 n’amabaruwa atandukanye yagiye agaragaza ko imashini zifite ibibazo. Ku byerekeranye “Withering Fans“ 12 zagunzwe zisimbura izari zisanzwemo [26] Dosiye igaragaza ko ku wa 11/08/2014, JM Mc CLOY Ltd yahaye RWANDA MOUNTAIN TEA Ltd Proforma invoice nº-311-2014 ijyanye na 12 whitering fans kuri 22,000USD, ku wa 29/08/2014, impande zombi zikorana amasezerano yo kugura izo “Withering Fans“, ku wa 16/09/2014, RWANDA MOUNTAIN TEA Ltd yishyura avansi ya 11,000 USD kuri konti ya McCLOY Ltd iri muri Citi Bank i Nairobi. Mu bimenyetso byashyikirijwe uru Rukiko ntaho bigaragara hishyuriweho 11.000 USD yari yasigaye. [27] Hashingiwe ku bimaze kuvugwa mu gika kibanziriza iki, Urukiko rurasanga amadolari RWANDA MOUNTAIN TEA Ltd yishyuye Mc CLOY Ltd igura 12 “Withering Fans“ angana na 11,000 USD. Urukiko rurasanga imvugo ya Me BUGINGO JohnBosco yuko ko kuri proforma invoice handitsweho RUBAYA NYABIHU TEA COMPANY Ltd, nyamara yagombaga kwandikwaho RUTSIRO TEA FACTORY, nta shingiro yahabwa kuko mu masezerano impande zombi zakoranye, arinayo yashingiweho hishyurwa 11,000 USD handitsemo RUTSIRO TEA FACTORY, akaba “Proforma invoice“ atari ikimenyetso cyashingirwaho ku buryo ibiyanditseho byahabwa agaciro kuruta ibyanditse mu masezerano. Naho kuba ubwishyu bwarakozwe mbere y’amasezerano nabyo nta shingiro byahabwa kuko amasezerano yakozwe ku wa 29/08/2014, ubwishyu bukorwa kuri 16/09/2014. Ku bijyanye na “Radiator“ [28] Dosiye igaragaza ko hari inyandiko yo ku wa 26/10/2014, sosiyete yitwa INSTRUMENTATION ENGINEERS (EA) Ltd yoherereje RWANDA MOUNTAIN TEA Ltd iyibwira ko iyishimiye ibyo yasabye kandi ko baboherereje ibiciro byabo uko bigaragara hepfo. Iyo nyandiko bise “Quote“ ikubiyemo ibiciro by’ikoresho bitandatu byose bikageza kuri 55,160.87 USD, harimo na “Radiator“ ifite igiciro cya 13,700 USD. Dosiye igaragaza ku wa 18/11/2014, RWANDA MOUNTAIN TEA yishyuye 55,160.87 USD y’ibikoresho bya RUTSIRO (RUTSIRO materials). [29] Urukiko rurasanga mu bikoresho byishyuwe na RWANDA MOUNTAIN TEA, harimo “Radiator“ yaguzwe 13,700 USD ariyo uburanira RWANDA MOUNTAIN TEA avuga ko iri mu bikoresho byasimbuwe, kandi na raporo y’umuhanga ikaba yari yagaragaje ko “Radiator“ ifite inenge yo kutagira igipimo cy‘ubushyuhe77, nubwo mu mwanzuro wa raporo ye yibanze cyane cyane kuri “Drier“ na “Withering Fans“.Urukiko rurasanga 13,700 USD nayo yabarwa mu bikoresho RWANDA MOUNTAIN TEA Ltd, ivuga ko yasimbuye. Rurasanga na none imvugo ya GEM ALLIED INDUSTRIES PVT Ltd ko ibya “Radiator“ ntaho bihuriye nibyo baburana nta 77 The Steam Radiator in place to supply hot air to CFM does not have any temperature gauge.

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shingiro byahabwa kuko iri mu bikoresho byakorewe igenzura (inspection) n’umuhanga akanzura ko ifite inenge, kandi ikaba igaragara mu bikoresho RWANDA MOUNTAIN TEA Ltd yaguze na INSTRUMENTATION ENGINEERS (EA) Ltd. [30] Hashingiwe ku bisobanuro bimaze gutangwa haruguru, Urukiko rurasanga amadolari y’imashini n‘ibikoresho byasimbuwe na RWANDA MOUNTAIN TEA Ltd kubera byagaragayeho inenge angana 132,440 USD (107,740 USD + 11,000 USD +13,700 USD). 3. Kumenya niba GEM ALLIED INDUSTRIES PVT Ltd itaragombaga gutegekwa gusubiza RWANDA MOUNTAIN 92,515 USD [31] Ababuranira GEM ALLIED INDUSTRIES PVT Ltd bavuga ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko isubiza RWANDA MOUNTAIN TEA Ltd 95,515 USD, nyamara rwirengagije ko RWANDA MOUNTAIN TEA Ltd yakiriye imashini yashyikirijwe, ikazishyira mu ruganda rwayo i Rutsiro, ikanatangira kuzikoresha kuva mu mwaka wa 2013 izibyaza umusaruro kugeza ubu, ibyo bikaba bigaragaza ko (GEM ALLIED INDUSTRIES PVT Ltd) yakoze ibyo yasabwaga gukora byose mu masezerano, bityo kuyitegeka ko isubiza amafaranga yahawe, igasubirana imashini zayo byaba ari akarengane, ko ingingo ya 80 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, bikuraho inshingano zo kubikora. [32] Me BUTARE Emmanuel, uburanira RWANDA MOUNTAIN TEA Ltd, avuga ko kuvuga ko hirengangijwe ko imashini zakiriwe, zigashyirwa mu ruganda, zigakoreshwa ngo bisobanuye ko zemewe, ibyo ari ukwirengagiza ko nk’uko amasezerano yabiteganyaga, izo mashini zagombaga gukorerwa ingenzura (inspection) kandi rikaba ritarakozwe, ko kandi hagombaga kubaho “ installation“ nyuma yo kubaho“Commissioning“, ari naho byagaragaye ko imashini zari zifite ibibazo, bityo ko kuvuga ko RWANDA MOUNTAIN TEA Ltd yakoresheje izo mashini atari byo, ahubwo ko byabaye ngombwa ko igura izindi, cyane cyane ko byagezaho GEM ALLIED INDUSTRIES PVT Ltd yemera gukuramo izo mashini harimo drier. UKO URUKIKO RUBIBONA [33] Dosiye y’urubanza igaragaza ko koko RWANDA MOUNTAIN TEA Ltd yashyikirijwe imashini n’ibikoresho by’uruganda, ariko ko bitigeze bikorerwa isuzumwa nk’uko byari biteganyijwe mu ngingo ya 2.3 y‘amasezerano, igaragaza na none ko imashini zakiriwe n’uruganda kandi zitangira gukorashwa, ndetse na raporo y’isura ry’uruganda rw’icyayi rwa Rutsiro ryakozwe ku wa 28/09/2014, igaragaza ko uwitwa Murenzi (Director wa Rutsiro Factory Tea) avuga ko guhera kuri “Commissioning“ yo mu kwa gatanu 2014 ibaye, umusaruro w’icyayi cyatunganijwe n’uraganda kugeza ku wa 26/09/ 2014 wari ugeze kuri toni 15, naho uwitwa Damascène (Tea maker wa Rutsiro Factory Tea) akavuga ko umusaruro wari ugeze kuri toni 10. Raporo y’umuhanga washyizweho n’Urukiko rw’Ubucuruzi rwa Nyarugenge nayo igaragaza ko ubwo yasuraga uruganda rw’icyayi rwa Rutsiro izo mashini zari zimaze hafi umwakazikora. [34] Hashingiwe ku bimaze kuvugwa haruguru, Urukiko rurasanga imvugo y’uburanira RWANDA MOUNTAIN TEA Ltd ko itigeze ikoresha imashini yaguze na GEM ALLIED INDUSTRIES PVT Ltd itahabwa agaciro, kuko ikigaragara ari uko izo mashini yazikoresheje ariko zikajya zigaragaza ibibazo mu mikorere yazo, kandi nawe yarabyiyemereye ko zakoze

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ariko umusaruro (performance) wazo wari muke. Urukiko rurasanga kuba RWANDA MOUNTAIN TEA Ltd yakoresheje izo mashini mu gihe kigeze hafi ku mwaka nk’uko raporo y’umuhanga yavuzwe haruguru ibyemeza, ikazibyaza umusoruro, itasubira inyuma ngo isabe gusubizwa ikiguzi cyazo kingana na 92,515 USD n’inyungu zayo zingana na 18%, kuko nk’uko byavuzwe haruguru,imashini byagaragaye ko zasimbuwe, kandi GEM ALLIED INDUSTRIES PVT Ltd ikaba igomba gusubiza ikiguzi cyazo. 4. Kumenya niba RWANDA MOUNTAIN TEA Ltd yategekwa kwishyura ikiguzi cyari gisigaye cya 187,937.50 US D n’inyungu zayo [35] GEM ALLIED INDUSTRIES PVT Ltd ivuga ko RWANDA MOUNTAIN TEA Ltd yategekwa kwishyura ikiguzi cyari gisigaye kingana na 187,937.50 USD? hiyongereyeho inyungu zayo zingana na 33,823 USD (18%) kuko iyo impande zombi zikoranye amasezerano kandi agakorwa mu buryo bukurikije amategeko, aba itegeko hagati y’abayagiranye. [36] Uburanira RWANDA MOUNTAIN TEA avuga ko, kuvuga ko Urukiko rw’Ikirenga rukwiriye kuyitegeka kwishyura 187,937 USD na 33,823 USD, ibona ntaho bihuriye n’icyemezo cy’Urukiko Rukuru rw’Ubucuruzi kuko rutigeze rushyikirizwa icyo kibazo; ko n’iyo icyo kibazo cyaba cyarashyikirijwe Urukiko, nta shingiro cyahabwa kuko ari GEM ALLIED INDUSTRIES PVT Ltd itarubahirije amasezerano, bityo ikaba itahindukira ngo isabe amafaranga y’igihombo kandi ari yo yagiteje. UKO URUKIKO RUBIBONA [37] Dosiye igaragaza ko mu Rukiko rw’Ubucuruzi rwa Nyarugenge, mu kirego cyayo kiregera kwiregura GEM ALLIED INDUSTRIES PVT Ltd yasaba kwishyurwa 106,646.50USD yasigaye atishyuwe, Urukiko rwemeza ko RWANDA MOUNTAIN TEA Ltd igomba kuyishyura hiyongereyeho 19,196 USD y’inyungu zayo, bigeze mu bujurire, Urukiko Rukuru rw’Ubucuruzi, ntirwagira icyo ruvuga kuri iki kibazo, ariko rwemeza ko urubanza rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge ruhindutse mu ngingo zarwo zose.Dosiye igaragaza ko muri uru Rukiko GEM ALLIED INDUSTRIES PVT Ltd yasabye kwishyurwa ikiguzi cyari gisigaye kingana na 187,937.50 USD hiyongereyeho inyungu zayo zingana na 33,823 USD (18%), bigaragara ko zitandukanye 106,646.50 USD yasabaga ku rwego rwa mbere. RWANDA MOUNTAIN TEA Ltd yo ikavuga ko ibona ntaho bihuriye n’icyemezo cy’Urukiko Rukuru rw’Ubucuruzi kuko rutigeze rushyikirizwa icyo kibazo. [38] Urukiko rurasanga RWANDA MOUNTAIN TEA Ltd yarishyuye 92,515.5 USD ahwanye na 35% ya 270,970 USD y’agaciro k’imashini n’ibikoresho GEM ALLIED INDUSTRIES PVT Ltd yashyikirije RWANDA MOUNTAIN TEA Ltd, bivuze ko ayari asigaye kwishyurwa ari 178,454.50 USD (270,970 USD – 92,515.50 USD) akomoka kuri Contract nº RMT/GAIPL/CONTRACT/001/13-14 of 03/07/2013 aho kuba 106.646.50 USD, bivuze ko habaye ikosa mu mibare. Urukiko rurasanga 9.483 USD akomoka kuri WHEEL ENCLOSED TYPE MONORAIL SYSTEM, GEM ALLIED INDUSTRIES PVT Ltd ivuga ko nayo yasigaye ku yagombaga kwishyurwa rutayasuzuma kuko atigeze aburanwaho, bivuze ko ayasigaye yagombaga kwishyurwa akwiye gusuzumwa ari 178,454.50 USD, bityo ibyo RWANDA

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MOUNTAIN TEA Ltd ivuga ko atasuzumwa kuko ari ikirego gishya kigaragaye mu bujurire bika nta shingiro byahabwa. [39] Urukiko rurasanga kuri 270, 970 USD, RWANDA MOUNTAIN TEA yarahise yishyura 92,515.5 USD ya avansi hasigara 178,454.50 USD atarigeze yishyurwa kubera ko RWANDA MOUNTAIN TEA yavugaga ko GEM ALLIED INDUSTRIES PVT Ltd itubahirije amasezerano, Urukiko rurasanga hari 132,440 USD, RWANDA MOUNTAIN TEA Ltd yatanze isimbura imashini n’ibikoresho byagaragaye ko bifite ibibazo, bivuze ko hasigaye 46,014.50 USD (178,454.50 USD - 132,440 USD) agomba kwishyurwa GEM ALLIED INDUSTRIES PVT Ltd. Urukiko rurasanga inyungu GEM ALLIED INDUSTRIES PVT Ltd isaba itazihabwa kuko itubahirije amasezerano kuko yatanze imashini n’ibikoresho bifite inenge. B. UBUJURIRE BWURIRIYE KU BUNDI BYATANZWE NA RWANDAMOUNTAIN TEA Ltd N’ICYO GEM ALLIED INDUSTRIES PVT Ltd IBIVUGAHO Kumenya niba RWANDA MOUNTAIN TEA Ltd yahabwa 502,000 USD ajyanye n’igihombo yatejwe no kudahabwa imashini n’izindi ndishyi [40] RWANDA MOUNTAIN LTD ivuga ko Urukiko Rukuru rw’Ubucuruzi rutemeje ko igomba guhabwa 502,000 USD ajyanye n’igihombo yatejwe no kudahabwa imashini nk’uko byemeranyijweho mu masezerano, rushingiye ku kuba izo mashini yarazikoresheje, ariko ko Urukiko rw’Ikirenga rukwiriye guhindura iki cyemezo kuko izo mashini zitakoreshejwe, ko ahubwo (RWANDA MOUNTAIN TEA Ltd) yatakambiraga GEM ALLIED INDUSTRIES PVT Ltd, iyisaba kuza kuzitunganya, ntiyabikora, bigera aho igura izindi. [41] Ivuga ko, bitewe nuko GEM ALLIED INDUSTRIES PVT Ltd ikomeje kuyisiragiza mu nkiko ku maherere, yategekwa kuyishyura 3.000.000 Frw ajyanye n’ikurikiranarubanza n’igihembo cy’avoka. [42] GEM ALLIED INDUSTRIES PVT Ltd ivuga ko kuvuga ko RWANDA MOUNTAIN TEA Ltd itigeze ikoresha imashini ari ikinyoma kuko, nk’uko bigaragazwa n’ibimenyetso bitandukanye biri muri dosiye, yazikoresheje ndetse izibyaza umusaruro utari muke, urugero rukaba ari raporo y’isura yo ku wa 28/09/2014 igaragaza ko abari bahagarariye RWANDA MOUNTAIN TEA Ltd bemeje ko izo mashini zabafashije kubona umusaruro uhagije, icyo gihe, wageraga kuri toni 15 z’icyayi; ko na raporo yakozwe n’abahanga bashyizweho n’Urukiko igaragaza neza ko izo mashini izikoresha kugeza ubu, bityo ko nta ndishyi z’igihombo zikwiye guhabwa RWANDA MOUNTAIN TEA Ltd. [43] Ku mafaranga y’ikurikiranarubanza n’igihembo cy’avoka, GEM ALLIED INDUSTRIES PVT Ltd ivuga ko RWANDA MOUNTAIN TEA Ltd idakwiye kuyahabwa kuko ari yo yashoje imanza nk’amayeri yo kwirengagiza kwishyura amafaranga yari asigaye.

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UKO URUKIKO RUBIBONA [44] Urukiko rurasanga nk’uko byavuzwe ndetse bikemezwa haruguru, hari ibimenyetso, bikubiyemo raporo y’isura ryo ku wa 28/09/2014 igaragaza ko abakozi ba RWANDA MOUNTAIN TEA Ltd, ubwabo bivugira ko guhera ku tariki habereyeho “Commissioning“ (14/06/2014) kugeza ku wa 26/09/2014, umusaruro w’icyayi cyatunganijwe (made tea) wageze kuri toni 15 nk’uko bivugwa na MURENZI, Damascène we akavuga toni 10. Urukiko rurasanga rero ibyo RWANDA MOUNTAIN TEA Ltd ivuga ko izo mashini zitigeze zikoreshwa, ikabishingiraho isaba uru Rukiko guhindura icyemezo cy’Urukiko Rukuru rw’Ubucuruzi, maze igahabwa 502,000 USD ajyanye n’igihombo yatejwe no kudahabwa imashini nk’uko byemeranyijweho mu masezerano, nta shingiro byahabwa, kuko yashyikirijwe izo mashini kandi ikomeza kuzikoresha, ikaba itasubira inyuma isaba indishyi yuko itazihawe, bityo icyemezo cy’Urukiko Rukuru rw’Ubucuruzi kibaka kidahindutse kuri iyi ngingo. [45] Naho ku bijyanye n’indishyi z’ikurikiranarubanza n’igihembo cy’Avoka zisabwa n’impande zombi muri uru rubanza, Urukiko rurasanga nta ruhande rugomba gutekwa kuzishyura urundi ruhande kuko bose bafite ibyo batsindiye n’ibibatsinze. III. ICYEMEZO CY’URUKIKO [46] Rwemeje ko ikirego cy‘ubujurire cyatanzwe na GEM ALLIED INDUSTRIES PVT Ltd gifite ishingiro kuri bimwe; [47] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na RWANDA MOUNTAIN TEA Ltd nta shingiro bufite; [48] Rwemeje ko imikirize y’urubanza Nº RCOMA 0026/15/HCC rwaciwe ku wa11/03/ 2016, ihindutse kuri bimwe; [49] Rwemeje ko RWANDA MOUNTAIN TEA Ltd itagomba gusubizwa 92,515 USD yishyuye GEM ALLIED INDUSTRIES PVT Ltd igura imashini n’ibikoresho; [50] Rutegetse RWANDA MOUNTAIN TEA Ltd kwishyura GEM ALLIED INDUSTRIES PVT Ltd 46,014.50 USD;

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[51] Rutegetse ko ingwate y’amagarama yatanzwe na GEM ALLIED INDUSTRIES PVT Ltd ihwanye n’ibyakozwe mu rubanza.