34 IKIGO CY’IMISORO N’AMAHORO V.NDAMYU
The Supreme Court held that ownership of the vehicle transferred to Ndamyumugabe upon valid sale, regardless of mutation or notification, but his failure to notify the tax authority contributed to the seizure. The tax authority was justified in seizing the vehicle until notified of the sale, but was liable for...
Source-derived case information.
- Citation
- RCOMA 0180/12/CS
- Parties
- Appellant: Ikigo cy’Imisoro n’Amahôro; Respondent: Ndamyumugabe Jean Claude
- Court
- Supreme Court
- Jurisdiction
- Rwanda
- Judgment Date
- 23 May 2014
- Case Number
- RCOMA 0180/12/CS
- Procedural Posture
- Civil Appeal / Supreme Court Final Judgment
- Outcome
- Appeal and cross-appeal dismissed; judgment partially modified.
- Legal Topics
- Sale of Goods, Vehicle Registration, Tax Enforcement, Damages, Ownership Transfer
Source-derived case record
Summary, issues, holding and outcome
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Parties
Ikigo cy’Imisoro n’Amahôro
Appellant
Ndamyumugabe Jean Claude
Respondent
Procedural Posture
Civil Appeal / Supreme Court Final Judgment
Legal Issues
- 1 Whether the vehicle Mercedes Benz RAA 907 S belonged to Ndamyumugabe Jean Claude despite lack of mutation and notification to tax authorities
- 2 Whether Ndamyumugabe is entitled to damages for the seizure of the vehicle
Ratio Decidendi
The Supreme Court held that ownership of the vehicle transferred to Ndamyumugabe upon valid sale, regardless of mutation or notification, but his failure to notify the tax authority contributed to the seizure. The tax authority was justified in seizing the vehicle until notified of the sale, but was liable for damages for retaining it after notification. Ndamyumugabe was entitled to economic damages but not further moral damages or additional attorney fees.
Court Disposition
Appeal and cross-appeal dismissed; judgment partially modified.
Orders
- Rwanda Revenue Authority to return the Mercedes Benz RAA 907 S to Ndamyumugabe Jean Claude.
- Rwanda Revenue Authority to pay Ndamyumugabe Jean Claude 20,520,000 Frw in damages.
Full Case Text
Judgment text and source record
19 paragraphs
# 34 IKIGO CY’IMISORO N’AMAHORO V.NDAMYU
- Source: Amategeko - Section: Decisions (Judgements) - Date: 2014-05-23 - Case/document no.: RCOMA 0180/12/CS - Collection: Supreme Court
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IKIGO CY’IMISORO N’AMAHORO V.NDAMYUMUGABE [Rwanda URUKIKO RW’IKIRENGA – RCOMA 0180/12/CS (Mutashya, P.J., Rugabirwa na Nyirinkwaya, J.) 23 Gicurasi 2014] Amategeko agenga amasezerano–Amasezerano y’ubugure–kwegurirwa burundu icyagurishijwe– Igihe umugurisha n’umuguzi bumvikanye ku kintu no ku giciro cyacyo n’ubwo ikigurishwa kiba kitaratangwa n’ikiguzi cyacyo kikaba kitari cyishyurwa, umuguzi afatwa nk’uwegukanye burundu icyagurishijwe–Itegeko ryo kuwa 30 Nyakanga 1888, rigenga ibyerekeye imirimo nshinganwa cyangwa amasezerano, ingingo ya 264. Amategeko agenga imihanda n’uburyo bwo kuyigenderamo–Guhinduza amazina y’ikinyabiziga– Uwaguze ikinyabiziga aba agomba kubimenyesha umusoresha mu minsi umunani akanahinduza amazina ari kw’ikarita y’umuhondo iraga nyirikinyabiziga–Iteka rya Perezida n° 85/1 ryo kuwa 02/09/2002 rishyiraho amabwiriza rusange agenga imihanda n’uburyo bwo kuyigendamo, Ingingo ya 124, 2° na 3°. Amasezerano cyangwa imirimo nshinganwa–Indishyi–Indishyi mbonezamusaruro–Uzatse arazihabwa iyo yagaragaje igihombo yahuye nacyo–Indishyi z’akababaro–Iyo uzaka ariwe nyirabayazana ntabwo azigenerwa–Igihembo cy’avoka–Iyo uzaka afite icyo yatsindiwe mu rubanza ntabwo azihabwa–Itegeko ryo kuwa 30 Nyakanga 1888, rigenga ibyerekeye imirimo nshinganwa cyangwa amasezerano, ingingo ya 258. Incamake y’ikibazo: NDAMYUMUGABE Claude yaguriye GAHUNGA Innocent Ikamyo yo mu bwoko bwa Mercedes Benz, ariko ikaba yari icyanditseho uwari nyirayo wa mbere ariwe SALIM SULTAN BIN NASORO. Iyo kamyo rero yaje gufatirwa n’Ikigo cy’amahoro nimisoro kubera imisoro iyikomokaho, NDAMYUMUGABE yatakambiye komiseri amwereka amasezerano y’ubugure bityo akaba yarasabaga yuko ikamyo ye yarekurwa,Komiseri yamusubije yuko bidashoboka kubera yuko ikamyo yafatiriwe yanditse ku mazina ya SALIM Sultan Bin Nasoro. NDAMYUMUGABE, Yatanze ikirego mu Rukiko Rukuru rw’Ubucuruzi asaba gusubizwa imodoka no kugenerwa Indishyi zinyuranye.Urukiko Rushingiye yuko Urubanza RC 0010/11/TGI/RSZ rwemeje ko amasezerano y’Ubugure yabaye hagati ya NDAMYUMUGABE na GAHUNGA afite agaciro,Rwategetse ko asubizwa imodoka ye akanahabwa n’indishyi zinyuranye zihwanye na 32.100.000 Frw.harimo n’igihembo cya Avoka. Ikigo cy’icyimoso n’amahoro cyajuririye Urukiko rw’Ikigenga kinenga: Kuba Urukiko rwaremeje ko imodoka ari NDAMYUMUGABE rushingiye ku masezerano y’Ubugure yabaye hagati ye na GAHUNGA nyamara imodoka cyafatiriye ari iya SALIM Sultan Bin Nasoro kuko inamwanditseho nta nihinduza mutungo ryigeze ribaho, kikaba kitaranamenyeshejwe iby’ubwo buguzi bwagiye bubaho. NDAMYUMUGABE yasubuje ashimangira yuko agombwa gusubizwa imodoka ye kuko yayiguze mu buryo bukurikije Amategeko akaba nta n’umwenda afitiye ikigo cy’imisoro n’amahoro.yanatanze n’ ubujurire bwuririye k’ubundi asaba indishyi kubera yafatiriwe imodoka.
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Incamake y’icyemezo:1.Umuguzi n’umugurisha iyo bagiranye amasezerano, umugurisha akegurira burundu umuguzi icyagurishijwe mu gihe bumvikanye ku kintu no ku giciro cyacyo n’ubwo ikigurishwa kitari cyatangwa n’ikiguzi cyacyo kikaba kitari cyishyurwa, iryo gurisha riba ryuzuye. Bityo Kuba hari amasezerano y’ubugure agaragaza yuko Gahunga yagurishije Ndamyumugabe imodoka ifite ubwoko buzwi, n’ibiyiranga, no ku gaciro bumvikanyeho, iyo modoka ihita iba iy’uwayiguze. 2. Uwaguze ikinyabiziga aba agomba guhindiza amazina ari kuri karite y’umuhondo, hanyuma akabimenyesha umusoresha mu gihe cy’iminsi umunani ibyu’uko ariwe wakiguze. 3.Mu gihe ikigo cy’imisoro n’amahoro cyafatiriye imodoka kubera yuko cyashakaga kuyisoresha gishingiye kuwo yanditseho, kubera yuko nta hinduza ryabayeho, uwayiguze akagitakambira akimenyesha yuko yayiguze, ariko kigakomeza kuyigundira, iyo nyirigutakamba yatse indishyi bikagararara yuko byamuteje igihombo, Urukiko rumugenera indishyi mbonezamusaruro rushingiye ku bushishozi bwarwo,ariko indishyi z’akababaro ntazo agenerwa kuko aba yaragize uruhare muri iryo fatirwa. Mu gihe uwaka indishyi zigendanye n’igihembo cy’avoka afite ibyo yatsindiwe ntabwo azihabwa. Ubujurire nta shingiro; Ubujurire bwuririye ku bundi nta shingiro; Urubanza rwajuririwe ruhindutse kuli bimwe; Uwajuriye atagetse guhita arekura imodoka y’uwarezwe akanatanga n’indishyi; Amagarama ahereye k’Uwajuriye Amategeko yashingiweho: Igitabo cy’urwunge rw’amategeko y’imbonezamubano yerekeye imirimo nshinganwa cyangwa amasezerano,Ingingo ya,258 n’iya 264; Itegeko n° 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoreshwa nk’uko ryahinduwe kandi ryujujwe kugeza ubu, Ingingo ya 51; Iteka rya Perezida n° 85/1 ryo kuwa 02/09/2002 rishyiraho amabwiriza rusange agenga imihanda n’uburyo bwo kuyigendamo, Ingingo ya 124, 2° na 3°. Imanza zashingiweho: Sembagare v Ikigo cy’imisoro n’Amahoro, rwaciwe n’Urukiko rw’Ikirenga ku wa 27/06/2008; Gahunga v Ndamyumugabe, RC 0010/11/TGI/RSZ, rwaciwe n’urukiko rw’isumbuye rwa Rusizi ku wa 17/06/2011 Imikirize I.IMITEREREY’URUBANZA [1] Kuwa 28/11/2010, Gahunga Innocent yagiranye amasezerano y’ubugure bw’imodoka yo mu bwoko bwa kamyo Mercedes Benz ifite “plaque” n° RAA 907 S naNdamyumugabe Jean
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Claude, Gahunga Innocent nawe akaba yari yarayiguze na Salim Sultan Bin Nasoro, ariko ntahinduzamutungo (mutation) ryabayeho kuko iyo modoka yanditse kuri Salim Sultan Bin Nasoro. [2] Kuwa18/01/2011, Ikigocy’Imisoron’Amahôro cyafatiriye iyomodoka igihe yari itwawe naNdamyumugabe Jean Claude kubera imisoro iyikomokaho no kuba nta hinduza mutungo (mutation) ryabayeho. [3] NdamyumugabeJean Claude yatakambiye Komiseri Mukuruw’Ikigo cy’Imisoro n’Amahôro asaba ko yamusubiza iyo modoka ye kuko yayiguze na Gahunga Innocent,amusubiza ko atayimuha kubera ko ari iya Salim Sultan Bin Nasoro ukibereyemo umwenda w’imisoro ungana na 7.350.801 Frw uyikomokaho. [4] Ndamyumugabe Jean Claude yareze Ikigo cy’Imisoro n’Amahôro mu Rukiko Rukuru rw’Ubucuruzi asaba ko cyamusubiza iyo modokaye kikanamuha indishyi zinyuranye, Urukiko rutegeka Ikigo cy’Imisoro n’Amahôro kumusubiza iyo modoka ye, no kumuha 31.500.000 Frw y’indishyi mboneza musaruro, 300.000Frw y’indishyi z’akababaro na300.000 Frw y’igihembo cya Avoka, yose hamwe akaba 32.100.000 Frw. [5] Urwo Rukiko rwasobanuye ko imodoka Mercedes Benz n° RAA 907 S itari iya Salim Sultan Bin Nasoro ,ko ahubwo ari iya Ndamyumugabe Jean Claude kuko urubanza RC 0010/11/TGI/RSZ rwaciwe n’Urukiko Rwisumbuye rwa Rusizi kuwa 17/6/2011 rwabaye ndakuka,rwemeje ko amasezerano y’ubugure bwayo yabaye hagati ye na Gahunga Innocent afite agaciro. [6] Ikigo cy’Imisoro n’Amahôro cyajuririye Urukiko rw’Ikirenga kivuga ko Urukiko Rukuru rw’Ubucuruzi rutagombaga kugitegeka gusubiza Ndamyumugabe iyo modoka no kumuha indishyi kuko imodoka cyafatiriye kugira ngo kiziyishyure imisoro atari iye, ko ahubwo ari iya Salim Sultan Bin Nasoro ukibereyemo imisoro.Naho Ndamyumugabe akavugako icyo kigo gikwiye kumusubiza imodoka ye kikanamuha indishyi zinyuranye. [7] Urubanza rwaburanishijwe mu ruhame kuwa 22/04/2014, Ikigo cy’Imisoro n’Amahôro gihagarariwe na Me Kabibi Spéciose,naho Ndamyumugabe Jean Claude ahagarariwe na Me Hategeka Placide. II.IBIBAZOBIRI MU RUBANZAN’ISESENGURWARYABYO 1. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaribeshye ubwo rwemezaga ko imodoka Mercedes Benz n° RAA 907 S ari iya Ndamyumugabe Jean Claude [8] Uburanira Ikigo cy’Imisoro n’Amahôro avuga ko Urukiko Rukuru rw’Ubucuruzi rutagombaga gushingira kumasezerano y’ubugure yo kuwa 28/11/2010 yabaye hagati ya Ndamyumugabe Jean Claude na Gahunga Innocent ngo rwemeze ko imodoka Mercedes Benz n° RAA 907 S ari iya Ndamyumugabe Jean Claude kubera ko kubw’imisoro, ari iya Salim Sultan Bin Nasoro kuko ikimwanditseho kuko ntahinduzamutungo (mutation) ryabaye hagati ye n’abayiguze nk’uko bigaragazwa n’ibyangombwa byayo birimo ikarita y’umuhondo(carte jaune) yayo, ko kandi kitarikizi ayo masezerano kuko atakimenyesheje ko yayigurishije, ko ahubwo
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yayimenyekanishije muri icyo Kigo ko iri mu mutungo we, ko kandi Ndamyumugabe atigeze akimenyesha mu gihe cy’iminsi umunani (8) ko yayiguze nk’uko yabisabwaga n’ingingo ya 124, 2° y’ItekaryaPerezida n° 85/1 ryo kuwa 02/09/2002 rishyiraho amabwiriza rusange agenga imihanda n’uburyo bwo kuyigendamo. [9] Asobanura ko Ikigo cy’Imisoro n’Amahôro cyafatiriye iyo modoka mu buryo bukurikije amategeko kugira ngo kiziyishyure imisoro ingana na 7.350.801 Frw Salim Sultan Bin Nasoro akibereyemo y’imyaka ya 2006, 2007 na 2008 gishingiye ku ngingo ya 51 y’Itegeko n° 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoreshwa igiha uburenganzira bwo gufatira umutungo wose wimukanwa w’umusoreshwa wacyo aho waba uri hose kugira ngo cyiyishyure umusoro n’inyungu zawo, kuko atigeze akimenyesha ko iyo modoka itakiri mu mutungo we, ko ahubwo yayigurishije kugira ngo itazavamo ubwishyu bw’imisoro agifitiye kuko cyatangiye kuyimwishyuza kuwa 28/10/2008, ayigurisha kuwa 28/11/2010, ko kandi cyamenyesheje Ndamyumugabe ko kitayimusubiza mu gihe iyo misoro itishyuwe. [10] Uburanira Ndamyumugabe Jean Claude avuga ko iyo modoka ari iye kubera ko yayiguze na Gahunga Innocent nk’uko bigaragazwa n’amasezerano y’ubugure yo kuwa 28/11/2010 afite agaciro kuko ingingo ya264 y’Igitabo cya gatatu cy’urwunge rw’amategeko y’imbonezamubano, iteganya ko igurisha riba ryuzuye igihe umugurisha n’umuguzi baba bumvikanye ku kintu no ku giciro cyayo nk’uko byemejwe mu rubanzaRC 0010/11/TGI/RSZ rwaciwe n’Urukiko Rwisumbuye rwa Rusizi kuwa 17/06/2011, Ndamyumugabe yaburanye na Gahunga Innocent, hamwe n’urubanza RADA 0015/07/CS rwaciwe n’Urukiko rw’Ikirenga kuwa 27/06/2008, Sembagare Jean Pierre yaburanye n’Ikigo cy’Imisoro n’Amahôro, aho rwasobanuye ko amasezerano y’ubugure bw’imodoka yo mu bwoko bwa FUSO RAA 757 M afite agaciro, ko kandi agaragaza ko iyo modoka ari iya Sembagare kuko yayiguze na Ibambasi. [11] Avuga kandi ko Ikigo cy’Imisoro n’Amahôro cyafatiriye imodoka ye mu buryo bunyuranyije n’amategeko kuko cyayifatiriye, nyamara atariwe cyishyuza imisoro iyikomokaho, ko ahubwo kiyishyuza Salim Sultan Bin Nasoro nk’uko cyabyiyemereye mu mwanzuro wacyo cyatanze muri uru Rukiko, ko ibyo icyo Kigo kivuga yuko iyo modoka ikiri iyaSalim Sultan Bin Nasoro kuko nta hinduza mutungo (mutation) ryabayeho hagati ye n’abayiguze nta shingiro bifite, kuko ntaho risabwa kugira ngo amasezerano y’ubugure agire agaciro nk’uko byemejwe mu rubanza RADA 0015/07/CS rwavuzwe haruguru, ko kandi igihe cyafataga iyo modoka yari mu nzira yo gukora ihinduzamutungo (mutation) kuko yayiguze kuwa 28/11/2010, ifatirwa kuwa 18/01/2011, hashize gusa amezi abiri ayiguze. UKO URUKIKO RUBIBONA [12] Ingingo ya 264 y’Igitabo cy’urwunge rw’amategeko y’imbonezamubano yerekeye imirimo nshinganwa cyangwa amasezerano yakurikizwaga igihe amasezerano y’ubugure yakorwaga, iteganya ko “Igurisha riba ryuzuye hagati y’abagiranye amasezerano, kandi umugurisha akegurira burundu umuguzi icyagurishijwe mu gihe bumvikanye ku kintu no ku giciro cyacyo n’ubwo ikigurishwa kitari cyatangwa n’ikiguzi cyacyo kikaba kitari cyishyurwa“. [13] Ku birebana n’uru rubanza, amasezerano y’ubugure yo kuwa 28/11/2010 agaragaza ko Gahunga Innocent yagurishije Ndamyumugabe Jean Claude imodoka yo mu bwoko bwa Kamyo
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Mercedes Benz n° RAA 907 S ku gaciro kangana na 6.000.000 Frw, ayo masezerano ashyirwaho kandi imikono n’abatangabuhamya barimo Ntibiramira Antoine. [14] Hakurikijwe ibiteganywa n’ingingo ya 264 y’Igitabo cyavuzwe haruguru, Urukiko rurasanga ayo masezeranoafite agaciro kubera ko Gahunga Innocent na Ndamyumugabe Jean Claude bumvikanye ku bwoko bw’imodoka igurishwano ku giciro cyayo nk’uko byanemejwe mu rubanza RC 0010/11/TGI/RSZ rwaciwe n’Urukiko Rwisumbuye rwa Rusizikuwa 17/6/2011rwabaye itegeko, aho rwasobanuye ko kuba uwagurishije iyo modoka afite umwendaw’imisoro atari inenge yatuma ayo masezerano aseswa. [15] Ibyo bihuje kandi n’ibyemejwe n’Urukiko rw’Ikirenga mu rubanza RADA 0015/07/CS rwaciwe kuwa 27/06/2008, Sembagare Jean Pierre yaburanye n’Ikigo cy’Imisoro n’Amahôro, aho rwasobanuye ko imodoka yo mu bwoko bwa FUSO RAA 757 M ari iya Sembagare Jean Pierre hashingiwe ku masezerano y’ubugure bwayo yo kuwa 24/01/2006 kuko ihinduza ry’ibyangombwa byayo ritari mu biteganywa n’amategeko kugira ngo ayo masezerano agire agaciro. [16] Hakurikijwe ibyo bisobanuro, Urukiko rurasanga rero iyo modoka itakiri iyaGahunga Innocent, ko ahubwo ari iya Ndamyumugabe Jean Claude kuva igihe yayiguriye nk’uko byemejwe n’Urukiko Rukuru rw’Ubucuruzi. 2. Kumenya niba Ndamyumugabe yahabwa indishyi zikomoka ku ifatirwa ry’imodoka Mercedes Benz n° RAA 907 S [17] Uburanira Ikigo cy’Imisoro n’Amahôro avuga ko Urukiko Rukuru rw’Ubucuruzi rutagombaga kugitegeka guha Ndamyumugabe Jean Claude32.100.000 Frw y’indishyi, ko kandi kitamuha indishyi asaba mu bujurire bwe bwuririye ku bundikubera kokitafatiriye imodoka ye, ko ahubwo imodoka cyafatiriyekugira ngo hishyurwe7.350.801 Frw y’imisiro ari iya Salim Sultan Bin Nasoro. [18] Avuga ariko ko mu gihe uru Rukiko rwemeje ko iyo modoka ari iya Ndamyumugabe Jean Claude rutategeka Ikigo cy’Imisoro n’Amahôro kumuha indishyi kubera ko cyayifatiriye nta buriganya (de bonne foi) kuko Salim Sultan Bin Nasoro atigeze akimenyesha ko yayigurishije, ko kitari kizi amasezerano y’ubugure yo kuwa 28/11/2010 yabaye hagati ya Gahunga Innocent na Ndamyumugabe Jean Claude kuko uyu atakibajije amakuru ajyanye n’iyo modoka mbere yo kuyigura kugira ngo amenye niba nta misoro igifitiye, ko kandi atigeze ayimenyekanisha muri icyo Kigo mu gihe cy’iminsi 8 akimara kuyigura nk’uko yabisabwaga n’ingingo ya 124, 2° y’Iteka rya Perezida ryavuzwe haruguru. [19] Uburanira Ndamyumugabe Jean Claude avuga ko atanze ubujurire bwuririye ku bundi kuko Urukiko Rukuru rw’Ubucuruzi rwamugeneye indishyi nke cyane uzigereranyije n’igihombo yagize kuko rwazibariye kuri 50.000 Frw ku munsi, aho kuzibarira kuri 100.000 Frw ku munsi hashingiwe ku masezerano y’ubukode bw’imodoka y’igihe kitazwi yagiranye na“Génie Sans Frontières SARL“ kuko ayo mafaranga azatuma akoresha iyo modoka muri garaji no kuyigurira ibyuma kuko yangiritse cyane bitewe n’uko imaze imyaka hafi ine (4) ihagaze ahantu hamwe ihanyagirirwa n’imvura n’izuba. Asaba ko icyo Kigo cyamuha122.800.000 Frw y’indishyi mbonezamusaruroz’igihombo cyamuteje mu gihe cy’iminsi 1.228, ni ukuvuga kuva
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kuwa 19/01/2011, igihe cyafatiraga iyo modokakugeza kuwa 23/05/2014, umunsi w’isomwa ry’urubanza. [20] Avuga kandi ko icyo Kigo gikwiye kumuha 10.000.000 Frw y’indishyi z’akababaro yatewe n’uko imodoka ye yafatiriwe mu buryo bunyuranyije n’amategeko bituma atagaburira uko bikwiye umuryango we ugizwe n’abana umunani n’umugore we, atishyurira abana be amashuri uko bikwiye, atabasha kwiyubakira indi nzu yo guturamo kuko yagurishije iya mbere agamije kuyiguramo imodoka y’ubucuruzi, ariko iza gufatirwa mu buryo bunyuranyije n’amategeko, no kuba yaramaze igihe kirekire asiragira kuri icyo Kigo agisaba ko cyamusubiza imodoka ye, ariko kikayimwima nta mpamvu yumvikana. [21] Avuga na none ko icyo Kigogikwiye kumuha3.000.000 Frw y’igihembo cya avokayo ku rwego rw’ubujurire yiyongera kuri 300.000 Frw y’igihembo cya avoka yagenewe ku rwego rwa mbere. UKO URUKIKO RUBIBONA [22] Ingingo ya 51 y’Itegeko n° 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoreshwa nk’uko ryahinduwe kandi ryujujwe kugeza ubu, iteganya ko “Kugira ngo bubashe kwishyuza umusoro, inyungu z’ubukererwe, n’amahazabu n’andi mafaranga yakoreshejwe mu kwishyuza, Ubuyobozi bw’Imisoro bufite uburenganzira ku musaruro n’umutungo wose wimukanwa by’umusoreshwa aho waba uri hose“. [23] Ingingo ya 258 y’Igitabo cy’urwunge rw’amategeko y’imbonezamubano cyavuzwe haruguru, iteganya ko“Igikorwa cyose cy’umuntu cyangirije undi gitegeka nyirugukora ikosa kuriha ibyangiritse“. [24] Naho ingingo ya 124, 2° na 3° y’Iteka rya Perezida n° 85/1 ryo kuwa 02/09/2002 rishyiraho amabwiriza rusange agenga imihanda n’uburyo bwo kuyigendamo, ikavuga ko “Ikintu cyose cyatuma hahindurwa ibyanditswe bireba nyiri karita cyangwa ibiranga ikinyabiziga kigomba kumenyeshwa mu minsi umunani ibiro by’imisoro, haba mu magambo cyangwa mu ibaruwa ishinganye; iyo karita igomba hakurikijwe uko ibintu bimeze, gushyikirizwa ibiro by’imisoro, itangishijwe intoki cyangwa yometse ku ibaruwa ishinganye kugira ngo bayihindure. Mu gihe ikinyabiziga gitanzwe ikarita ikiranga yatanzwe mbere yandikwa ku izina ry’ugihawe hamaze gutangwa amahoro agenwa n’iteka rya Minisitiri ushinzwe imari“. [25] Ku birebana n’uru rubanza,muri dosiye hari ikarita y’umuhondo (carte jaune) na “Certificat de visite Technique“ bigaragaza ko imodoka Camion Mercedes Benz n° RAA 907 S yanditse kuri Salim Sultan Bin Nasoro, hari kandi inyandiko Ikigo cy’Imisoro n’Amahôro cyamwandikiye kimwishyuza 7.350.801 Frw y’imisoro akibereyemo, ndetse n’inyandiko igaragaza ko iyo modoka yafatiriwe n’icyo Kigo kuwa 18/01/2011 kubera imisoro iyikomokaho,no kuba nta hinduza mutungo (mutation) ryabayeho (taxes and mitations). [26] Inyandiko ziri muri dosiye zigaragaza kandi ko Ndamyumugabe Jean Claude yatakambiye bwa mbere Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahôrokuwa 29/08/2011, iyo baruwayakirwa n’icyo Kigo kuwa 30/09/2011,asaba ko yamusubiza imodoka Camion Mercedes Benz n° RAA 907 S kuko yayiguze na Gahunga Innocent kuwa 28/11/2010,ariko Komiseri
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Mukuruamwandikira ibaruwa yo kuwa 28/12/2011 amubwira ko atayimusubiza kuko ari iya Salim Sultan Bin Nasoro ukibereyeho ibirarane by’imisoro bingana na 7.350.801 Frw. [27] Urukiko rurasanga kandi Ndamyumugabe atarigeze amenyesha Ikigo cy’Imisoro n’Amahôro mu gihe cy’iminsi umunani (8) akimara kugura iyo modoka ko yayiguze na Gahunga Innocent kuwa 28/11/2010, nyamara yarabisabwaga n’ingingo ya 124 y’Iteka rya Perezida n° 85/1 ryavuzwe haruguru. [28] Hakurikijwe ibyo bisobanuro, Urukiko rurasanga Ndamyumugabe yaragize uruhare mu ifatirwa ry’imodoka ye kuko iyo akora ibyo yasabwaga n’amategeko bimaze kuvugwa haruguru, imodoka ye itari gufatirwa n’Ikigo cy’Igihugu cy’Imisoro n’Amahôro kuwa 18/01/2011. [29] Urukiko rurasanga igihe Ikigo cy’Imisoro n’Amahôro cyafatiraga iyo modoka kuva kuwa 18/01/2011 kugeza kuwa 30/09/2011 kugira ngo cyiyishyure imisoro iyikomokaho Salim Sultan Bin Nasoro akibereyemo nta kosa cyakoze kuko cyari kizi ko iyo modoka ikiri mu mutungo we hashingiwe ku biteganywa n’ingingo ya 51 y’Itegeko n° 25/2005 ryavuzwe haruguru. [30] Urukiko rurasanga ariko Ikigo cy’Imisoro n’Amahôro kimaze kumenyeshwa na Ndamyumugabe ko yaguze iyo modoka na Gahunga Innocent nk’uko byasobanuwe haruguru, cyagombaga guhita kiyirekura kugira ngo ijye gukorera amafaranga,kuba rero cyarakomeje kuyigundira kuva kuwa 30/09/2011 kugera kuwa 23/05/2014,umunsi w’isomwa ry’urubanza, bigaragara ko cyamuteje igihombo, bityo kikaba kigomba kubimuhera indishyi hashingiwe ku ngingo ya258 y’Igitabo cyavuzwe haruguru. [31] Ku birebana n’indishyi mboneza musaruro, Urukiko rurasanga indishyi Ndamyumugabe asaba zingana na 100.000 Frw ku munsi ashingiye ku masezeranoyo kuwa 12/01/2011 yagiranye na “Génie Sans Frontières SARL“ ari ikirengakubera ko imodoka ye itari nshya kuko ikarita y’umuhondo (carte jaune) yayo igaragaza ko yakozwe mu mwaka wa 1984, ko kandi yayiguze 6.000.000 Frw gusa, bivuga ko itashoboraga gukora buri munsi idahagaze kuko yagombaga kujya ikorerwa “entretien“ no gukoreshwa muri garaje igihe yapfuye, ndetse n’amafaranga yagombaga kujya imwinjiriza ninayo yagombaga kujya akuramo ayo gukoresha ibyo bikorwa no kwishyura umushoferi akana yishyurira imisoro,bityo akaba agomba kugenerwa indishyi mbonezamusaruro zibariwe kuri 30.000 Frw ku munsi mu gihe cy’iminsi 21 mu kwezi zigenwe mu bushishozi bwarwo, izo ndishyi zikaba zigomba kubarwa kuva kuwa 30/09/2011, umunsi icyo Kigo cyaboneyeho ibaruwa ye ya mbere y’itakamba kugeza ku munsi w’isomwa ry’urubanza wo kuwa 23/05/2014, zikaba zibazwe mu buryo bukurikira : 30.000 Frw x 664 iminsi = 19.920.000 Frw. [32] Ku bijyanye n’indishyi z’akababaro, Urukiko rurasanga nta mpamvu yo kuzongera kuri uru rwego kuko Ndamyumugabe Jean Claude yagize uruhare mu ifatirwa ry’imodoka ye nk’uko byasobanuwe haruguru. [33] Ku byerekeranye n’amafaranga y’igihembo cya Avoka yo kuri uru rwego asaba,Urukiko rurasanga Ndamyumugabe Jean Claude atayahabwa kuko nawe afite ibyo yatsindiwe muri uru rubanza. [34] Urukiko rurasanga rero igiteranyo cy’indishyi Ndamyumugabe Jean Claude agomba guhabwa n’Ikigo cy’Imisoro n’Amahôro ari 19.920.000 Frw y’indishyimbonezamusaruro +
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300.000 Frw y’igihembo cya Avoka + 300.000 Frw y’indishyi z’akababaro yagenewe n’Urukiko Rukuru rw’Ubucuruzi, bityo yose hamwe akaba 20.520.000 Frw. III. ICYEMEZO CY’URUKIKO [35] Rwemeje ko ubujurire bw’Ikigo cy’Imisoro n’Amahôro nta shingiro bufite; [36] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na Ndamyumugabe Jean Claude nta shingiro bufite; [37] RutegetseIkigo cy’Imisoro n’Amahôro gusubizaNdamyumugabe Jean Claude imodoka Camion Mercedes Benz n° RAA 907 S; [38] Rutegetse Ikigo cy’Imisoro n’Amahôro guha Ndamyumugabe Jean Claude 20.520.000 Frw. y’indishyi; [39] Rutegetse ko imikirize y’urubanza RCOM 157/12/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi kuwa 26/10/2012 ihindutse kuri bimwe; [40] Rutegetse Ikigo cy’Imisoro n’Amahôro gutanga amagarama y’uru rubanza angana na 16.900 Frw.