KANYANDEKWE v. SISAY INVESTMENT GROUP LIMITED N’ UNDI

# KANYANDEKWE v. SISAY INVESTMENT GROUP LIMITED N’ UNDI

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2021-11-26 - Case/document no.: – RCOMAA 00107/2020/CA - Collection: Court of Appeal

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KANYANDEKWE v. SISAY INVESTMENT GROUP LIMITED N’ UNDI [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00107/2020/CA (Kamere, P.J.,) 26 Ugushingo 2021] Amategeko agenga ububasha bw’ Inkiko – Ububasha bw’ Urukiko rw’ Ubujurire – Gutsindwa ku mpamvu zimwe – Ibisobanuro by’impamvu zimwe zumvikana nk’ibisobanuro buri Rukiko rwashingiyeho mu gufata icyemezo cyarwo rugendeye ku byabaye no ku byo amategeko ateganya, kandi ni zo zishingirwaho mu kugaragariza no gusobanurira ababuranyi icyatumye Urukiko rufata icyemezo. Iyo bigaragara ko uwajuriye yatsinzwe ku mpamvu zimwe mu nkiko zombi zabanje, ubujurire bwe bwa kabiri ntibwakirwa kuko buba butari mu bubasha bw’Urukiko rw’Ubujurire – Itegeko Nº30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko, ingingo ya 52. Incamake y’ikibazo: Sosiyete SISAY INVESTMENT GROUP LIMITED yareze Sosiyete WORLD BUSINESS ALLIANCE (WBA) Ltd hamwe n’umwishingizi Kanyandekwe Pascal mu Rukiko rw’Ubucuruzi isaba kwishyurwa agaciro k’imigabane yayihaye, hamwe n’inyungu n’indishyi. Urukiko rwemeje ko WORLD BUSINESS ALLIANCE Ltd igomba kwishyura umwenda iregwa hamwe n’inyungu zo gutinda kwishyura uwo mwenda. Umwishingizi ntiyishimiye imikirize y’urwo rubanza, arujuririra mu Rukiko Rukuru rw’Ubucuruzi, asaba ko urubanza rwajuririwe rwateshwa agaciro avuga ko asanga Urukiko rw’Ubucuruzi rwarirengagije ko igikorwa cya transfer of shares cyemejwe n’inyandiko yiswe termination letter agreement avuga ko icyo gikorwa kitakoranwe ukuri. Urukiko Rukuru rw’Ubucuruzi rwemeje ko ubujurire nta shingiro bufite, bityo hakagumaho urubanza rwajuririwe. Umwishingizi na none ntiyishimiye imikirize y’urubanza, arujuririra mu Rukiko rw’Ubujurire, ariko Sosiyete SISAY INVESTMENT GROUP Ltd yasabye Urukiko kutakira iki kirego cyatanzwe n’umwishingizi kuko we nuwo yishingiye batsinzwe kabiri ku impamvu zimwe mu nkiko zombi zabanje. Umwishingizi na none ntiyishimiye imikirize y’urubanza, arujuririra mu Rukiko rw’Ubujurire avuga ko ikirego cye kiri mu bubasha bw’Urukiko rw’Ubujurire kuko agaciro k'amafaranga Urukiko rwamutegetse kwishyura afatanyije na sosiyete WBA karenze miliyoni mirongo irindwi n'eshanu (75.000.000 Frw) nk’uko biteganywa n’itegeko. Incamake y’ icyemezo: Ibisobanuro by’impamvu zimwe zumvikana nk’ibisobanuro buri Rukiko rwashingiyeho mu gufata icyemezo cyarwo rugendeye ku byabaye no ku byo amategeko ateganya, kandi ni zo zishingirwaho mu kugaragariza no gusobanurira ababuranyi icyatumye Urukiko rufata icyemezo, bityo, iyo bigaragara ko uwajuriye yatsinzwe ku mpamvu zimwe mu nkiko zombi zabanje, ubujurire bwe bwa kabiri ntibwakirwa kuko buba butari mu bubasha bw’Urukiko rw’Ubujurire. Inzitizi ifite ishingiro. Amagarama y’ urubanza ahwanye n’ ibyarukozwemo.

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Amategeko yashingiweho: Itegeko Nº30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko, ingingo ya 52. Imanza zifashishijwe: Urubanza RCOMAA 0051/14/CS hagati ya RRA na SECAM Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 04/12/2015, Urubanza RCOMAA 0038/16/CS - RCOMAA 0033/2016/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 21/4/2017 hagati ya Bank of Kigali Plc na Mulisa Kana Martin, Urubanza rcomaa 00070/2019 rwaciwe ku wa 26/06/2021 hagati ya Century Real Estate Company Ltd na Intersec Security Company Ltd, Urubanza RCOMAA 0106/2020/CA rwaciwe ku wa 23/09/2021 hagati ya COMMON MARKET Ltd na EQUITY BANK Plc. Urubanza

I.IMITERERE Y’URUBANZA [1] Urubanza rwatangiriye mu Rukiko rw’Ubucuruzi, SISAY INVESTMENT GROUP LIMITED irega WORLD BUSINESS ALLIANCE (WBA) Limited na Kanyandekwe Pascal isaba kwishyurwa 261.071.000 Frw y’agaciro k’imigabane yaguzwe na World Business Alliance Ltd, inyungu zayo n’indishyi. Ku wa 31/10/2018, Urukiko rwaciye urubanza RCOM 01326/2018/TC (ex RCOM 00255/2018/TC/NYGE) rwemeza ko WORLD BUSINESS ALLIANCE Ltd ibereyemo SISAY INVESTMENT GROUP Ltd umwenda ungana n’amafaranga miliyoni magana abiri na mirongo itandatu n’imwe n’ibihumbi mirongo irindwi na kimwe (261.071.000 Frw), n’inyungu zo gutinda kwishyura uwo mwenda zingana n’amafaranga miliyoni mirongo ine n’eshatu, ibihumbi mirongo irindwi na bitandatu na magana arindwi na cumi n’atanu (43.076.715 Frw), ruyitegeka gufatanya n’umwishingizi wayo Kanyandekwe Pascal kwishyura SISAY INVESTMENT GROUP LIMITED ayo mafaranga hiyongereyeho 200.000 Frw y’ikurikiranarubanza, 500.000 Frw y’igihembo cya avoka, 50.000 Frw yatanzweho ingwate y’igarama, kandi rutegeka Kanyandekwe Pascal gutanga ihazabu mbonezamubano yo gutinza urubanza ku bushake ingana na 50.000 Frw. [2] Kanyandekwe Pascal ntiyishimiye imikirize y’urwo rubanza, arujuririra mu Rukiko Rukuru rw’Ubucuruzi, asaba ko urubanza rwajuririwe rwateshwa agaciro hashingiwe ku kuba asanga Urukiko rw’Ubucuruzi rwarirengagije ko igikorwa cya “transfer of shares” cyemejwe n’inyandiko yiswe “termination letter agreement” yo ku wa 03/10/2017 kitakoranwe ukuri. Ku wa 13/11/2020, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOMA 00563/2019/HCC rwemeza ubwo bujurire nta shingiro bufite, ko hagumyeho urubanza rwajuririwe, rutegeka Kanyandekwe Pascal gufatanya na World Busines rutegeka kwishyura SISAY INVESTMENT GROUP Ltd 500.000Frw y’igihembo cya Avoka na 300.000 Frw y’ikurikiranarubanza. [3] Kanyandekwe Pascal na none ntiyishimiye imikirize y’urubanza, arujuririra mu Rukiko rw’Ubujurire. Urubanza RCOMAA 00107/2020/CA rwagiye rusubikwa ku mpamvu zitandukanye, rutangira kuburanishwa mu ruhame ku wa 03/11/2021, Kanyandekwe Pascal ahagarariwe na Me Mugabo Samuel, WORLD BUSINESS ALLIANCE Ltd ihagarariwe na Me

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Mugengangabo Jean Népomuscène naho SISAY INVESTMENT GROUP Ltd ihagarariwe na Me Itete Mugaga Emmanuel na Me Rugamba Théoneste. [4] Mu iburanisha ryo ku wa 03/11/2021, hasuzumwe gusa ibirebana n’inzitizi y’iburabubasha bw’Urukiko yatanzwe na SISAY INVESTMENT GROUP Ltd, isomwa ry’urubanza rishyirwa ku wa 26/11/2021, ari nacyo gihe urubanza rusomeweho.

II. IBIBAZO BIGIZE URU RUBANZA N’ISESENGURA RYABYO A. Kumenya niba ubujurire bwa kabiri bwatanzwe na Kanyandekwe Pascal butari mu bubasha bw’Urukiko rw’Ubujurire [5] Me Mugabo Samuel, uburanira Kanyandekwe Pascal, avuga ko ikirego cy'ubujurire bw’umukiliya we kiri mu bubasha bw’Urukiko rw’Ubujurire kuko agaciro k'amafaranga Urukiko rwategetse Kanyandekwe Pascal kwishyura afatanyije na sosiyete World Business Alliance (WBA) karenze miliyoni mirongo irindwi n'eshanu (75.000.000 Frw) nk’uko biteganywa n'ingingo ya 52 igika cyayo 8 y’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko. 1 [6] Me Mugengangabo Jean Népomuscène, uburanira World Business Alliance Ltd, avuga ko n’ubwo uwo aburanira atari we wajuriye, uretse agaciro k’ikiburanwa karenze miliyoni mirongo irindwi n’eshanu (75.000.000 Frw), ububasha bw’Urukiko rw’Ubujurire bushingiye no ku mutekano w’igihugu. Asobanura ko muri uru rubanza SISAY INVESTMENT GROUP Ltd iregera kwishyurwa ikiguzi cy’ihererekanya ry’imigabane ivuga ko ryabaye muri SYP INVESTMENTS Ltd mu masezerano avugwa muri uru rubanza, naho World Business Alliance Ltd (WBA) na Pascal Kanyandekwe bakiregura bavuga ko ayo masezerano adashobora gushyirwa mu bikorwa kubera ko Sisay Bekele Testifaye mu izina rya SISAY INVESTMENT GROUP Ltd yahangitse WBA imigabane azi neza ko idafite agaciro bitewe n’uko Sisay Bekele Testifaye, ahagarariye SYP INVESTMENTS Ltd, yaguze ibicuruzwa (bitumen) mu gihugu cya Iran kandi cyarafatiwe ibihano na Leta Zunze Ubumwe za Amerika (USA), ibi bikaba ari ibintu bishobora guteza umwuka mubi hagati y’u Rwanda na Leta Zunze Ubumwe za Amerika , bityo ko WBA Ltd isanga ubu bujurire bwa Kanyandekwe Pascal buri mu bubasha bw’Urukiko rw’Ubujurire hashingiwe ku ngingo ya 52 igika cya 2, agace ka 1 y’Itegeko n°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko2 [7] Me Itete Mugaga Emmanuel na Me Rugamba Théoneste, baburanira SISAY INVESTMENT GROUP Ltd, basaba Urukiko kutakira iki kirego cyatanzwe na Kanyandekwe Pascal kuko yatsinzwe kabiri ku impamvu zimwe mu nkiko zombi zabanje. Ibi bakabishingira ku biteganywa n’ingingo ya 52, igika cya 3 y’Itegeko no 30/2018 ryo kuwa 02/06/2018 rigena ububasha bw’Inkiko ko ubujurire bwa kabiri budashobora kwakirwa ku manza z’ababuranye

1 Iyo ngingo iteganya ko Urukiko rw’Ubujurire rufite ububasha bwo kuburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe mu rwego rw’ubujurire n’Urukiko Rukuru, Urukiko Rukuru rw’Ubucuruzi n’Urukiko Rukuru rwa Gisirikare ''zagenwemo n’urukiko indishyi zingana nibura na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000 FRW) cyangwa zifite agaciro kagenwe n’umucamanza mu gihe habaye impaka kangana na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000 FRW)” 2 Muri ako gace iyo ngingo iteganya ko Urukiko rw’Ubujurire rufite kandi ububasha bwo kuburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe n’Urukiko Rukuru, Urukiko Rukuru rw’Ubucuruzi n’Urukiko Rukuru rwa Gisirikare “iyo izo manza zishobora kugira ingaruka ku mutekano w’igihugu”

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bemera ibyo baregwa, cyangwa ku muburanyi watsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe. Bavuga ko kuba icyaburanwaga ari umwenda ungana na 261.071.000 Frw Wolrd Business Alliance na Kanyandekwe babereyemo SISAY INVESTMENT GROUP Ltd n’inyungu zawo kandi Kanyandekwe na WBA bakaba barabitsinzweho mu Rukiko rw’Ubucuruzi mu rubanza RCOM01326/2018/TC ndetse no mu Rukiko Rukuru rw’Ubucuruzi mu rubanza RCOMA 00563/2019/HCC bigaragaza ko ubujurire bwa Kanyandekwe Pascal budakwiriye kwakirwa kuko we n’uwo yishingiye batsinzwe kabiri ku mpamvu zimwe. [8] Ababuranira SISAY INVESTMENT GROUP Ltd basobanura ko iyi nzitizi ishimangirwa n’ umurongo watanzwe n’ Urukiko rw’Ikirenga mu rubanza RCOMAA 00034/2016/SC rwo kuwa 23/03/2018 hagati ya Uwase Claudine na BANKI ya KIGALI, B&N GENERAL SUPPLY Ltd na RWANDA DEVELOPMENT BOARD aho mu rwego rwo kwirinda urujijo mu gika cya 26 cy’urwo rubanza Urukiko rw’Ikirenga rwasobanuye ko “ikitabwaho mu gusuzuma niba impamvu zatanzwe ari zimwe atari amagambo yakoreshejwe ahubwo hashingirwa ku mitekerereze y’inkiko zombi”, imitekerereze y’inkiko zombi muri urwo rubanza ikaba yari igamije “kumenya niba koko amasezerano yarahimbwe”, inkiko zombi zigahuriza ku kuba nta nyandiko mpimbano yabayeho, bityo mu gika cya 27 Urukiko rwemeza ko “ Ubujurire bwatanzwe na Uwase butari mu bubasha bwarwo kuko yatsinzwe kabiri ku mpamvu zimwe zo kuba amasezerano atari inyandiko mpimbano kuko ari we wayishyizeho umukono no kuba Byiringiro yaragizwe umwere ku cyaha cyo kwigana imikono ya Uwase. [9] Bakomeza bavuga ko uretse n’ ibyo bimaze gusobanurwa mu gika kibanziriza iki, iyi nzitizi ishimangirwa n’ Urukiko rw’ Ikirenga aho mu rubanza RCOMAA 0043/2016/SCRCOMAA 0047/16/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 23/2/2017, haburana Nzaramba Edouard na Guaranty Trust (GT) Bank Rwanda Ltd rwasobanuye ijambo “ IMPAMVU” ivugwa mu ngingo ya 52, igika cya 3 y’Itegeko rigena ububasha bw’inkiko maze rukemeza ko ijambo ‘’impamvu’’ ryakoreshejwe muri iyo ngingo risobanura ibyashingiweho n’Urukiko mu kugaragariza no gusobanurira ababuranyi icyatumye Urukiko rufata icyemezo, akaba arizo zituma ababuranyi basuzuma niba imiburanire yabo yarasesenguwe n’Urukiko, kubera ko buri cyemezo cy’Urukiko kigomba kuba cyasobanuriwe impamvu cyemejwe gityo, kikaba kiva mu mpamvu zatanzwe. Bavuga ko ibi n’Urukiko rw’’ ubujurire rwabifasheho uuwo murongo nk’uko byemejwe mu rubanza RCOMAA 00070/2019/CA haburana ISCO LTD na CENTURY REAL ESTATE Ltd. [10] Basoza bavuga ko imirongo yose imaze kuvugwa yatanzwe n’inkiko mu gusobanura ijambo impamvu ishimangira ko ubujurire bwa Kanyandekwe Pascal butari mu bubasha bw’ Urukiko rw’ ubujurire, kuko haba mu rubanza RCOM 01326/2018/TC n’urubanza RCOMA 00563/2019/HCC muri zose hasuzumwe umwenda maze inkiko zombi zemeza ko Kanyandekwe na WBA bishyura uwo mwenda hashingiwe ku mpamvu zimwe. Izo mpamvu zimwe zikaba zigaragara mu buryo bukurikira iyo buri rubanza rugereranyijwe n’urundi: a) Motivation yo mu gika cya 17 cy’ incarubanza ya TC ihuye na motivation yo mu gika cya 20 cy’ incarubanza ya HCC aho inkiko zasesenguye ibiteganywa n’ ingingo ya 64 y’ Itegeko ry’amasezerano iteganya ko amasezerano yabaye mu buryo bukurikiraje amategeko aba ari itegeko ku bayagiranye; b) Motivation yo mu gika cya 18 cy’incarubanza ya TC ihuye n’iyo mu gika cya 22mcy’incarubanza ya HCC aho inkiko zavugaga ibijyanye n’ imigabane ya SYP INVESTMENTS Ltd; c) Igika cya 19 cy’ incarubanza ya TC naho motivation isa n’ iyo mu biika bya 23,24,25 by’ incarubanza ya HCC aho inkiko zombi zagarutse ku ngingo ya 9 ya AOA ya SYP INVESTMENTS Ltd ndetse n’

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umwanzuro wa mbere ndetse n’ uwa gatanu w’ inama idasanzwe y’ abanyamigabane ba SYP INVESTMENTS Ltd; d) Motivation yo mu Igika cya 20 cy’ incarubanza ya TC ihuye na motivation yo mu gika cya 30 cy’ incarubanza ya HCC aho izo nkiko zombi zemeje ko sheki ebyiri zahawe SINSAY hari mu rwego rwo gushyira mu bikorwa amasezerano; e) Motivation yo mu Igika cya 21 cy’ incarubanza ya TC ihuye n’ igika cya 31 cy’ incarubanza ya HCC aho inkiko zombi zemezaga ko Kanyandekwe ari umwishingizi bityo akwiye gufatanya na WBA kwishyura umwenda; f) Igika cya 42 cy’ incarubanza ya HCC aho urukiko rukuru rw’ ubucuruzi rwemeje ko urubanza rwaciwe n’ urukiko rw’ ubucuruzi rugumyeho. [11] Uburanira Kanyandekwe Pascal wajuriye asaba ko inzitizi yatanzwe na SISAY INVESTMENT GROUP Ltd idahabwa ishingiro, ko mu Rukiko rw’Ubucuruzi nk’uko bigaragara mu rubanza RCOM 01326/2018/TC hasuzumwe kumenya niba hari amasezerano y’ubugure bw’imigabane yabayeho hagati ya WBA ihagarariwe na Kanyandekwe Pascal, mu kwiregura WBA na Kanyandekwe bakagaragaza ko amasezerano y’ihererekanya yabayeho ariko abaho mu buryo buhishe, ndetse ko n’inyandiko yiswe “Shareholders agreement termination letter” yo kuwa 03/10/2017 yasinywe hagati y’impande zombi ifatwa nka guarantee kandi ko iyo nyandiko ntaho yari iteganyijwe mu mategeko shingiro ya SYP, ndetse Kanyandekwe akavuga ko yishingiye umwenda hashingiwe ku gicuruzwa cya bitumen cyagombaga kuvanwamo ubwishyu, kandi igicuruzwa kikaba kitarageze mu Rwanda nk’uko bigaragara mu gika cya 10,11 na 12. Avuga ko nk’uko bigaragara mu gika cya 20 Urukiko rw’Ubucuruzi rwemeje ko ibivugwa na Kanyandekwe Pascal ko inyandiko yo ku wa 03/09/2017 ndetse n’iyo ku wa 03/10/2017 nta shingiro kuko hashingiwe kuri sheki zatanzwe na WBA zagaragazaga ko yari yatangiye gushyira mu bikorwa ibyateganyijwe mu nyandiko zagaragajwe, bityo Urukiko rw’Ubucuruzi rwemeza ko WBA na Kanyandekwe batsinzwe bagomba gufatanya kwishyura

[12] Uburanira Kanyandekwe Pascal akomeza avuga ko urubanza rugeze mu Rukiko Rukuru rw’Ubucuruzi ibintu byahindutse, urwo Rukiko rugasuzumwa kumenya niba Urukiko rw’Ubucuruzi rwarirengagije ko igikorwa cya “Transfer of Shares” cyemejwe n'inyandiko yiswe “Termination Letter Agreement” yo ku wa 03/10/2017 kitakoranwe ukuri kandi ko nk’uko bigaragara mu gika cya 8 Kanyandekwe Pascal yajuriye agaragaza ko mu ngingo ya 5 y’inyandiko yo kuwa 03/09/2017 uburyozwe bwa WORLD BUSINESS ALLIANCE Ltd bwagarukiraga gusa kuri “PAID UP SHARE PRICE”, ndetse ko n’uburyozwe bw’umwishingizi Pascal Kanyandekwe bwateganyijwe mu ngingo ya 8 y’inyandiko yo ku itariki ya 03/10/2017 bwari bushingiye gusa ku buryozwe bwa WBA Ltd, kandi ko WBA Ltd itigeze ibona ibyo yasezeranyijwe na SISAY INVESTMENT GROUP Ltd kuko SISAY ntabwo nayo yigeze yishyura imigabane mu gihe cy’ishingwa rya sosiyete SYP yari ihuriyeho na SISAY. Yongeraho ko mu gufata icyemezo nk’uko bigaragara mu gika cya 20,21 na 22 by’urubanza Urukiko Rukuru rwavuze ko hashingiwe ku ngingo ya 64 y’Itegeko rigenga amasezerano ndetse n’ingingo ya 3 y’itegeko ry’ibimenyetso ndetse n’ingingo ya 9 y’amategeko shingiro ya sosiyete SYP INVESTMENTS Ltd iteganya ko imigabane muri sosiyete ihererekanywa mbere na mbere hagati y’abayamigagabane ndetse kuba WBA yari yemeye kwishyura ikagaragaza n’igihe izishyurira urwo Rukiko rwanzura ruvuga ko bitahabwa ishingiro kuko ntaho bihuriye n’amasezerano ateganya umwenda. [13] Uburanira Kanyandekwe Pascal yongeraho ko uwo aburanira atishimiye imikirize y’urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi akajuririra Urukiko rw’Ubujurire agaragaza ko Urukiko Rukuru rutigeze rusesengura icyo amasezerano y’ubwishyu yari ashingiyeho (bitumen) niba cyaragurishijwe hanyuma ubwishyu ntibuboneke, noneho WBA na Kanyandekwe

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Pascal bakanga kwishyura umwenda nk’uko biteganyijwe mu masezerano yiswe Shareholders Agreement Termination, bityo akanzura ko asanga izi mpamvu z’ubujurire atari zimwe kuko impamvu zasuzumwe n’Urukiko rw’Ubucuruzi zidahuye n’izasuzumwe n’Urukiko Rukuru rw’Ubucuruzi. [14] Uburanira WBA Ltd we, yifashishije imbonerahamwe yashyize ku mugereka w’imyanzuro ye, avuga ko mu Rukiko rw’Ubucuruzi WBA/Kanyandekwe pascal bireguye bavuga ko mu by’ukuri nta masezerano y’ihererekanya yabayeho, ko ahubwo habayeho (mu buryo buhishe) ubwumvikane (framework) bwo kugabana inyungu mu gihe haramuka habonetse urwunguko kuri bitumen SYP INVESTMENTS Ltd yari yatumije, ari byo byitwa “contre-lettre” (amasezerano nyakuri) na “lettre apparente” (amasezerano agaragazwa ariko ahishe andi atagaragazwa)mu gifaransa. Avuga ko iki ari cyo urwo Rukiko rwasuzumye runagifataho umwanzuro rwemeza ko amasezerano yabayeho ishingiye ku kuba amategeko-shingiro y’isosiyete yahererekanywagamo imigabane (SYP INVESTMENTS Ltd) yarateganyaga ko imigabane ihererekanywa hagati y’abanyamigabane ubwabo kandi bikaba ari byo byakozwe no ku kuba WBA yari yaratangiye kubahiriza amasezerano ikoresheje sheki zivugwa muri uru rubanza. Akomeza avuga ko WBA na Kanyandekwe bamaze kubona ko batsinzwe kandi ko batari kubona ikimenyetso cya “contre- lettre”, bajuriye noneho bemera ko “amasezerano y’ihererekanya” yabayeho ariko noneho bavuga atakoranywe ukuri kubera ko SISAY INVESTMENT GROUP Ltd yagurishije imigabane na yo ubwayo itarayishyuye (liberation/fully paying up), ibi bikaba ari byo byasuzumwe n’Urukiko Rukuru rw’Ubucuruzi bigatuma rutongera gusuzuma niba amasezerano y’ihererekanya yarabayeho cyangwa atarabayeho kuko bitari bikiri ikibazo cyo kwibazaho, ahubwo noneho rusuzuma niba WBA yari kwishyura igiciro cy’imigabane ari uko na SISAY INVESTMENT GROUP Ltd ibanje kwerekana ko yishyuye iyo migabane koko, rubyanzuraho mu gika cya 32 cy’urubanza RCOMA 00563/2019/HCC ruvuga ko rusanga WBA/KanyandekwE Pascal batabasha kugaragaza ihuriro riri hagati yo kuba SISAY INVESTMENT GROUP LTD hari ibyo itishyuye n’amasezerano y’ihererekanya, kandi bakaba batanagaragaza icyatuma ayo masezerano adashyirwa mu bikorwa, bityo rwanga guha ishingiro ubujurire bwabo. Yanzura avuga ko asanga impamvu inkiko zombi zashingiyeho mu guca urubanza zitandukanye kuko n’ibibazo zasuzumye bitandukanye. [15] Uburanira WBA Ltd avuga kandi ko Urukiko rw’Ubucuruzi (TC) rwasuzumye runategeka WBA/Kanyandekwe Pascal gutanga indishyi zasabwe na SISAY INVESTMENT GROUP Ltd cyane cyane inyungu za 22% ku mwenda waregerwaga zingana na 43.076.715 Frw nk’uko bigaragara mu bika bya 22-24 by’urubanza RCOM 01326/2018/TC ariko ko mu Rukiko Rukuru rw’Ubucuruzi WBA yasabye ko izo ndishyi zose zakurwaho, ariko mu guca urubanza, mu ncarubanza ntaho bigaragara ko Urukiko rwasuzumye icyo cyifuzo ahubwo mu gika cya 42 ruvuga gusa ko hagumyeho imikirize y’urubanza rwajuririwe uretse ibirebana n’igihembo cy’avoka n’ikurikiranarubanza, bityo ko kuba Urukiko rw’Ubucuruzi rwaragaragaje impamvu rutegetse WBA/Kanyandekwe Pascal gutanga indishyi naho Urukiko Rukuru rw’Ubucuruzi rukaba rutaragaragaje impamvu iyo ari yo yose rudakuyeho izo ndishyi kandi rwaarabisabwe, bikaba nabyo bihamya ko inkiko zombie zitashingiye ku mpamvu zimwe kuko rumwe muri zo nta mpamvu n’imwe rwatanze, bityo ubujurire bukaba bukwiye kwakirwa bukaburanishwa mu mizi.

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UKO URUKIKO RUBIBONA [16] Ingingo ya 52, igika cya 2, y’Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko iteganya ko Urukiko rw’Ubujurire ruburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe n’Urukiko Rukuru, Urukiko Rukuru rw’Ubucuruzi, n’Urukiko Rukuru rwa Gisirikare iyo zujuje ibiteganywa n’iyo ngingo, mu gika cya gatatu cy’iyo ngingo igateganya ibikurikira: “Icyakora kandi ubujurire bwa kabiri ntibushora kwakirwa ku manza z’ababuranye bemera ibyo baregwa, cyangwa ku muburanyi watsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe”. [17] Hashingiwe ku biteganywa mu gika cya 3 cy’ingingo ya 52 y’Itegeko Nº30/2018 ryavuzwe haruguru, ikibazo cyo kumenya niba impamvu zashingiweho Kanyandekwe Pascal atsindwa ku rwego rwa mbere n’urwa kabiri ari zimwe, kigomba gusuzumwa hagereranywa imikirize y’urubanza kuri izo nzego zombi, ingingo z’ingenzi zasuzumwe n’impamvu buri Rukiko rwashingiyeho kugira ngo rugere ku cyemezo kimwe zombi zafashe cyo kudaha ishingiro ibyo Kanyandekwe Pascal aburanisha, byaramuka bigaragaye ko izo mpamvu ari zimwe, ubujurire bwa kabiri yatanze bukaba butari mu bubasha bw’Urukiko rw’Ubujurire. [18] Ku bijyanye n’ibisobanuro by’impamvu zimwe, zumvikana nk’ibisobanuro buri Rukiko rwashingiyeho mu gufata icyemezo cyarwo rugendeye ku byabaye no ku byo amategeko ateganya, kandi ni zo zishingirwaho mu kugaragariza no gusobanurira ababuranyi icyatumye Urukiko rufata icyemezo, akaba ari na zo ziherwaho ababuranyi basuzuma niba imiburanire yabo yarasesenguwe n’Urukiko, bitewe n’uko buri cyemezo cy’Urukiko kigomba kuba cyasobanuriwe impamvu3. [19] Imikirize y’urubanza RCOM 01326/2018/TC (ex RCOM 00255/2018/TC) rwaciwe n’Urukiko rw’Ubucuruzi ku wa 31/10/2018 n’iy’urubanza RCOMA 00563/2019/HC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 13/11/2020 ihuriza ku kugaragaza ikibazo nyamukuru kigize impaka mu rubanza kandi cyasesenguwe n’izo Nkiko zombi cyerekeranye n’iyubahirizwa ry’amasezerano yo ku wa 03/10/2017 y’ubugure bw’imigabane yabaye hagati ya SISAY INVESTMENT GROUP Ltd (ugurisha), WORLD BUSINESS ALLIANCE Limited (ugura) na Pascal Kanyandekwe (umwishingizi w’ugura ku bijyanye n’ubwishyu bw’ikiguzi). Ikibazo kiri mu iyubahirizwa ry’ayo masezerano kikaba gishingiye ku kuba SISAY INVESTMENT GROUP Ltd isaba uwaguze imigabane yayo n’uwamwishingiye kwishyurwa ikiguzi kitagibwaho impaka kingana na 261.071.000 Frw naho uwaguze n’umwishingizi we bakavuga ko hari ibyagombaga kubanza kubahirizwa na SISAY INVESTMENT GROUP Ltd mbere y’uko nawe yishyurwa ayo mafaranga. [20] Imikirize y’izo manza na none igaragaza ko mu duce two kuva kuri 17 kugeza kuri 21 tw’icyemezo cy’Urukiko rw’Ubucuruzi (TC) urwo Rukiko rwasesenguye ikibazo kirihagati y’ababuranyi rushingiye ku ngingo ya 21 y’Itegeko n°17/2018 ryo ku wa 13/04/2018 rigenga amasosiyete y’ubucuruzi, iteganya ko amategeko shingiro agira agaciro hagati y’iyo sosiyete na

3 Reba igika cya 22 cy’urubanza RCOMAA 0051/14/CS hagati ya RRA na SECAM Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 04/12/2015 n’igika cya 21 cy’urubanza, RCOMAA 0038/16/CS - RCOMAA 0033/2016/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 21/4/2017 hagati ya Bank of Kigali Plc na MULISA KANA Martin, urubanza rcomaa 00070/2019 rwaciwe ku wa 26/06/2021 hagati ya Century Real Estate Company Ltd na Intersec Security Company Ltd, en sigIe ISCO Ltd mu gika cya 18, ndetse n’Urubanza RCOMAA 0106/2020/CA rwaciwe ku wa 23/09/2021 hagati ya COMMON MARKET Ltd na EQUITY BANK Plc mu gika cya 13 cy’urwo rubanza.

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buri wese mu bayifitemo imigabane no hagati y’abanyamigabane ubwabo, ku ngingo 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, agashobora guseswa ari uko babyumvikanyeho cyangwa ku mpamvu zemewe n'amategeko kandi akubahirizwa nta buriganya, ku ngingo ya 9 y’amategeko shingiro ya sosiyete SYP INVESTMENTS Ltd iteganya ko imigabane muri sosiyete ihererekanywa mbere na mbere hagati y’abayamigagabane no ku ngingo ya 552 y’Itegeko ryo ku wa 30/07/1888 rishyiraho igitabo cya gatatu cy′Urwunge rw′Amategeko Mbonezamubano (ibyerekeye imirimo nshinganwa cyangwa amasezerano) yateganyaga ko uwishingiye undi aba yiyemeje imbere y'ugomba kwishyurwa kuzamwishyura mu gihe ugomba kwishyura ubwe azaba atabikoze ndetse n’ingingo ya 560 y’iryo Tegeko yateganyaga ko uwishingiye undi ashinzwe kwishyura ugomba kwishyurwa gusa iyo ugomba kwishyura atashoboye kubikora. Urwo Rukiko rukaba rwarasesenguje izo ngingo z’amategeko ibigaraga mu nyandiko yo ku wa 03/09/2017 n’iyo ku wa 03/10/2017 n’ibigaragazwa na sheki yo ku wa 26/12/2017, n’iyo ku wa 31/01/2018, WORLD BUSINESS ALLIANCE Ltd yari yatangiye gushyira mu bikorwa ibiteganywamo, n’ubwo bwose izo sheki zitishyuwe kubera ko iya mbere yari itazigamiwe naho iya kabiri ikaba itari yanditse neza (umubare w’amafaranga mu magambo unyuranye n’umubare w’amafaranga mu mibare), kuri ibyo WORLD BUSINESS ALLIANCE Ltd na Kanyandekwe Pascal bakaba baratsinzwe n’uko nta kuntu WBA Ltd yari kuba izi ko nta masezerano ifitanye na SISAY INVESTMENT GROUP Ltd cyangwa ko adakurikije amategeko ngo itangire kuyashyira mu bikorwa. Aha Urukiko rw’Ubucuruzi rukaba rwaragaraje ababuranyi bose bahuzwa n’amasezerano ndetse n’ingingo z’amategeko zavuzwe haruguru, maze rutegeka abaregwa kuyubahiriza. [21] Imikirize y’izo manza igaragaza kandi ko mu duce two kuva kuri 20 kugeza kuri 30 tw’icyemezo cy’Urukiko Rukuru rw’Ubucuruzi, Urukiko rushingiye kuri ayo mategeko yavuzwe hejuru, rwasesenguye na none inyandiko yo ku wa 03/09/2017 n’iyo ku 03/10/2017 n’ibigaragazwa na sheki yo ku wa 26/12/2017, n’iyo ku wa 31/01/2018 na rwo rusanga WORLD BUSINESS ALLIANCE Ltd yariyemeje kwishyura umwenda yishyuzwa uvugwa mu masezerano, ikaba yaranagaragaje igihe izishyurira ku buryo bihagije kwemeza ko igomba kubahiriza amasezerano ikishyura 261.071.000 Frw wari waregewe ndetse ukemezwa uko wakabaye n’Urukiko rw’Ubucuruzi ku rwego rwa mbere. [22] Urukiko rw’ubujurire rurasanga izo Nkiko zombi zarasesenguye mu buryo bumwe icyo kibazo cy’amasezerano y’ubugure bw’imigabane yabayeho hagati ya SISAY INVESTMENT GROUP Ltd na WORLD BUSINESS ALLIANCE Limited, Pascal Kanyandekwe akayibera umwishingizi, bityo icyatsinze Kanyandekwe Pascal wajuriye bwa kabiri kikaba ari kimwe ku rwego rwa mbere no ku rwego rwa kabiri mu Rukiko Rukuru rw’Ubucuruzi, ibindi bibazo bisigaye by’indishyi, amafaranga y’ikurikiranarubanza n’ibihembo bya Avoka bikaba ari ibyazaga bishamikiye ku cyemezo cy’Urukiko kuri icyo kibazo nyamukuru kiburanwa. [23] Urukiko rw’ubujurire rurasanga izo Nkiko zombi zarasesenguye mu buryo bumwe icyo kibazo cy’amasezerano y’ubugure bw’imigabane yabayeho hagati ya SISAY INVESTMENT GROUP Ltd na WORLD BUSINESS ALLIANCE Limited, Pascal Kanyandekwe akayibera umwishingizi, bityo icyatsinze Kanyandekwe Pascal wajuriye bwa kabiri kikaba ari kimwe ku rwego rwa mbere no ku rwego rwa kabiri mu Rukiko Rukuru rw’Ubucuruzi, ibindi bibazo bisigaye by’indishyi, amafaranga y’ikurikiranarubanza n’ibihembo bya Avoka bikaba ari ibyazaga bishamikiye ku cyemezo cy’Urukiko kuri icyo kibazo nyamukuru kiburanwa.

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[24] Muri urwo rwego, imikirize y’urubanza RCOM 01326/2018/TC (EX RCOM 00255/2018/TC) rwaciwe n’Urukiko rw’Ubucuruzi ku wa 31/10/2018 n’urubanza RCOMA 00563/2019/HC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 13/11/2020 igaragazamo ikibazo cya kabiri Inkiko zombi zasuzumye cyerekeranye no kumenya ishingiro ry’inyungu zisabwa muri uru rubanza kubera kutishyurira ku gihe nk’uko bikubiye munmasezerano ababuranyi bagiranye. Mu duce twa 22,24 na 27 tw’icyemezo cy’Urukiko rw’ubucuruzi (TC), rwasesenguye ikibazo rushingiye ku ngingo ya 144 y’Itegeko n° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko iyo kwica amasezerano birebana no kutishyura amafaranga cyangwa kudakora igisabwa gishobora kubarwa mu mafaranga azwi cyangwa ashobora kumenyekana, inyungu zibarwa uhereye igihe igisabwa cyagombaga gukorwa hakuwemo ibyo uruhande rwishe amasezerano rufiteho uburenganzira, ingingo ya 4 y’inyandiko yo ku wa 03/10/2017 yiswe SHAREHOLDERS AGREEMENT TERMINATION LETTER mu gika cyayo cya nyuma, ivuga ko gukererwa kwishyura bizatuma habaho kubara inyungu z’ubukererwe zingana na 22% ku mwaka, zikabarirwaku mwenda usigaye kwishyurwa, kandi zikabarwa kugeza uwo mwenda wishyuwe, no ku ngingo ya 258 y’Itegeko ryo ku wa 30/07/1888 ryavuzwe haruguru iteganya ko igikorwa cyose cy′umuntu cyangirije undi gitegeka nyir′ugukora ikosa rigikomokaho kuriha ibyangiritse; rwemeza ko kuba WORLD BUSINESS ALLIANCE Ltd n’Umwishingizi wayo Pascal Kanyandekwe batarishyuye SISAY INVESTMENT GROUP Ltd,umwenda bayibereyemo, Urukiko rusanga bagomba kuyiha inyungu z’ubukererwe kuko iyo yishyurirwa igihe ayo mafaranga iba yarayabyaje umusaruro, izo nyungu rero zigomba gutangira kubarwa guhera tariki ya 31/01/2018, ubwo sheki ya nyuma yagombaga kwishyurwa, zikageza ku wa 31/10/2018, umunsi urubanza ruciriweho, ku kibazo cy’indishyi Urukiko rusanga kuba abaregwa batarubahirije amasezerano bagiranye na SISAY INVESTMENT GROUP Ltd ari byo byatumye ijya mu manza kugira ngo yishyurwe, ikaba rero yaragize ibyo itakaza ikurikirana urubanza ndetse ikaba yaraburaniwe n’Abavoka, bityo indishyi isaba ikaba izikwiye. Mu duce twa 29 na 30 tw’icyemezo cy’Urukiko Rukuru rw’Ubucuruzi (HCC), rugendeye mu murongo w’izo ngingo z’Amategeko, rwasesenguye ikibazo cy’inyungu rubona ko kuvuga ko iyo uyu mwenda n’inyungu zari guturuka ku gicuruzwa cyatumijwe hanze no kuba SISAY INVESTMENT GROUP Ltd hari ibyo itishyuye bitakemutse, Urukiko rusanga bitahabwa ishingiro kuko ntaho bihuriye n’amasezerano ateganya umwenda iyo uwo mwenda uza kuba hari ibindi biwushamikiyeho bishingiye ku masezerano nk’uko abajuriye bashaka kubyumvikanisha, WORLD BUSINESS ALLIANCE Ltd ntiba yaratanze sheki ziriho amafaranga angana n’ayishyuzwa. [25] Urukiko rw’ubujurire rurasanga izo Nkiko zombi zabanje zarasesenguye mu buryo bumwe icyo kibazo cy’inyungu z’ubukererwe zibazwe kuri 22%, bityo icyatsinze Kanyandekwe Pascal ku rwego rwa mbere kikaba ari nacyo cyamutsinze no ku rwego rwa kabiri kuri iyi ngingo.

[26] Urukiko rw’Ubujurire, rusesenguye ibiteganywa mu gika cya gatatu cy’ingingo ya 52 y’Itegeko nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko yibukijwe haruguru, rukabihuza n’ibimaze gusobanurwa ku igereranya ry’ingingo zasuzumwe 14 n’inkiko zombi zabanje, rurasanga Kanyandekwe Pascal yarazitsinzwe ku mpamvu zimwe, bityo ubujurire bwe bwa kabiri bukaba butagomba kwakirwa, kuko butari mu bubasha bw’Urukiko rw’Ubujurire.

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[27] Urukiko rurasanga kandi ibivugwa na WBA Ltd ko ubujurire bwa kabiri bwa Kanyandekwe Pascal bwanashingiye ku kuba ngo SISAY INVESTMENT GROUP Ltd yarahangitse WBA imigabane izi neza ko idafite agaciro bitewe n’uko Sisay Bekele Testifaye, ahagarariye SYP INVESTMENTS Ltd, yaguze ibicuruzwa (bitumen) mu gihugu cya Iran kandi cyarafatiwe ibihano na Leta Zunze Ubumwe za Amerika (USA), ibi ngo bikaba ari ibintu bishobora guteza umwuka mubi hagati y’u Rwanda na Leta Zunze Ubumwe za Amerika , bityo ko WBA Ltd isanga ubu bujurire bwa Kanyandekwe Pascal buri mu bubasha bw’Urukiko rw’Ubujurire hashingiwe ku ngingo ya 52 igika cya 2, agace ka 1 y’Itegeko n°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko aho iteganya ko Urukiko rufite ububasha bwo kuburanisha ubujurire bwa kabiri ku rubanza rushobora kugira ingaruka ku mutekano w’igihugu, bitagomba kwirirwa bisuzumwa kuko uretse no kuba WBA Ltd ivuga ibi atari yo yajuriye, Kanyandekwe Pascal wajuriye yanasobanuye igituma we yumva ubujurire bwe buri mu bubasha bw’uru Rukiko kandi gitandukanye n’icyo WBA Ltd irimo kumuvugira nk’uko byatinzweho mu bika by’iyi ncarubanza bibanziriza iki. B. Ibijyanye n’amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka asabwa n’ababuranyi [28] Me Itete Mugaga Emmanuel na Me Rugamba Théoneste, baburanira SISAY INVESTMENT GROUP Ltd, bavuga ko basabye 3.000.000 Frw y’igihembo cya Avoka na 1.000.000Frw y’ikurikiranarubanza kuri uru rwego byacibwa Kanyandekwe Pascal kandi agafatanya na WBA Ltd kuyishyura kuko banafatanyije kuyiburanya kuri uru rwego hakurikijwe ibiteganywa n’ingingo ya 111 & 153 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ndetse n’Amabwiriza y’Urugaga w’Abavoka. [29] Me Mugabo Samuel, uhagarariye Kanyandekwe Pascal, avuga ko urubanza rurangiriye aha uwo aburanira nta kindi asaba, ariko ko amafaranga asabwa n’urundi ruhande ntayo akwiye kugenerwa kuko nta bimenyetso bagaragaza, ko n’iyo yatangwa byaba mu bushishozi bw’Urukiko. Naho Me Mugengangabo Jean Nepomuscène uhagarariye WBA akavuga ko amafaranga SISAY INVESTMENT GROUP Ltd isaba ntayo ikwiye, ko WBA Ltd yakoresheje uburenganzira bwayo kandi ko ayo yagenewe mu Nkiko zibanza ahagije, ayo isaba kuri uru rwego ikaba nta bisobanuro yayagaragarije.

UKO URUKIKO RUBIBONA [30] 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: ʺIkirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [31] Urukiko rurasanga amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka asabwa na SISAY INVESTMENT GROUP Ltd kuri uru rwego afite ishingiro, ikaba ikwiye kuyahabwa kuko byabaye ngombwa gukurikirana urubanza no guhemba Avoka kubera uru rubanza, ariko kuko ayo isaba ari ikirenga, mu bushishozi bw’Urukiko rukaba ruyigeneye 500.000 Frw y’igihembo cya Avoka na 300.000 Frw y’ikurikiranarubanza kuri uru rwego azishyurwa n’ababuranyi bombi bafatanyije kuyiburanya kuri uru rwego.

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III. ICYEMEZO CY’URUKIKO [32] Rwemeje ko inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire yatanzwe na SISAY INVESTMENT GROUP Ltd ifite ishingiro [33] Rwemeje ko ubujurire bwatanzwe na Kanyandekwe Pascal butakiriwe kuko butari mu bubasha bw’Urukiko rw’Ubujurire; [34] Rutegetse Kanyandekwe Pascal na WORLD BUSINESS ALLIANCE Limited gufatanya kwishyura SISAY INVESTMENT GROUP Ltd 800.000 Frw y’igihembo n’ikurikiranarubanza kuri uru rwego; [35] Ruvuze ko amafaranga yatanzweho igarama ry’uru rubanza na Kanyandekwe Pascal ahwanye n’ibyarukozwemo.