KENNY BUSINESS GROUP LTD v. BAKHRESA GRAIN MILLING RWANDA LTD

# KENNY BUSINESS GROUP LTD v. BAKHRESA GRAIN MILLING RWANDA LTD

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-04-09 - Case/document no.: RS/INJUST/RCOM 00012/2024/CA - Collection: Court of Appeal

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KENNY BUSINESS GROUP LTD v. BAKHRESA GRAIN MILLING RWANDA LTD [RWANDA URUKIKO RW’UBUJURIRE– RS/INJUST/RCOM 00012/2024/CA (Kamere, P.J.) 09 Mata 2025] Amategeko agenga imiburanishirize y’imanza z’imbonezamubano – Gusiba urubanza – Mu gihe uwareze atitabye kugirango ababuranyi baburane urubanza bamenyeshejwe, uregwa agasaba ko urubanza rusibwa, bigomba gufatwa ko uwareze ariko akaba atitaba Urukiko nta nyungu agifite zo gukurikirana urubanza yashoje. Incamake y’ikibazo: Ntayomba Jean Eric na Uwanyirigira mu izina rya Kenny Business Group Ltd bandikiye Bakhresa Grain Milling Rwanda Ltd bayisaba ko yayigurisha ibicuruzwa bifite agaciro ka 26.500.000 Frw ikazishyura nyuma, na bo bishingira ko batanze ingwate y’inzu iri mu kibanza UPI: 2/07/08/01/125. Ko ibyo bicuruzwa byatanzwe mu byiciro bitatu (3). Kenny Business Group Ltd yishyuye 1.671.000 Frw asigaye angana na 26.409.000 Frw ntiyayishyura, ahubwo itangira kwimurira imirimo yayo mu mahanga; ibyo byatumye Bakhresa Grain Milling Rwanda Ltd iho ibimenyeye irega Kenny Business Group Ltd mu Rukiko rw’Ubucuruzi irusaba kubategeka kuyishyura ayo mafaranga no kuyiha indishyi. Urukiko rw’Ubucuruzi rwaciye urubanza rwemeza ko Kenny Business Group Ltd yishyura BAKHRESA GRAIN MILLING RWANDA Ltd umwenda ungana na 17.049.000 Frw mu gihe cy’amezi ane (4) hishyurwa 4.285.000 Frw buri kwezi, byananirana inzu ya Ntayomba Jean Eric na Uwanyirigira Consolée iri mu kibanza gifite UPI: 2/07/08/01/125 iri mu Mudugudu wa Ruvumera, Akagari ka Gahogo, Umurenge wa Nyamabuye, Akarere ka Muhanga ikabona kugurishwa ikavamo ubwishyu. Bakhresa Grain Milling Rwanda Ltd yajuririye mu Rukiko Rukuru rw’Ubucuruzi, ariko ku munsi w’iburanisha ntiyitaba, urubanza rurasibwa; nyuma itanga ikirego cyo kubyutsa urubanza irabyemererwa, iburana mu bujurire bwayo ivuga ko yagaragarije Urukiko ko umwenda KENNY BUSINESS GROUP Ltd igomba kuyishyura ungana na 26.342.999,746 Frw, aho kuba 17.049.000 Frw nk’uko rwawemeje, ko KENNY BUSINESS GROUP Ltd idakwiye kwemererwa kwishyura umwenda mu byiciro, ko inzu yatanzweho ingwate na Ntayomba Eric na Uwanyirigira Consolée igomba kugurishwa kugira ngo hishyurwe umwenda KENNY BUSINESS GROUP Ltd iyifitiye. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rwemeza ko bufite ishingiro kuri bimwe; ko KENNY BUSINESS GROUP Ltd yishyura BAKHRESA GRAIN MILLING Rwanda Ltd umwenda ungana na 26.342.999,746 Frw, aho kuba 17.049.000 Frw nk’uko wemejwe ku rwego rwa mbere; ko KENNY BUSINESS GROUP Ltd yishyura BAKHRESA GRAIN MILLING Rwanda Ltd inyungu z’ubukererwe mu kwishyura zingana na 9.754.812 Frw; ko KENNY BUSINESS GROUP Ltd itagomba kwishyura umwenda ifitiye BAKHRESA GRAIN MILLING Rwanda Ltd mu byiciro; ko iby’uko Urukiko rukwiye kwemeza ko inzu yatanzweho ingwate na Ntayomba Jean Eric na Uwanyirigira Consolée igomba kugurishwa kugira ngo hishyurwe umwenda KENNY BUSINESS GROUP Ltd ifitiye BAKHRESA GRAIN MILLING Rwanda Ltd, bidakwiye kwemezwa n’Urukiko.

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Kenny Business Group Ltd yasabye ko urwo rubanza rusubirwamo ku mpamvu z’akarengane irabyemererwa, ariko ikagenda isubikisha urubanza ku mpamvu yagaragazaga yuko ishaka umu avoka kuko uwo yari ifite yivanye mu rubanza. Ku munsi wasubukuriweho urubanza Kenny Business Group Ltd, Ntayomba n’Uwanyirigira ntibitabye ndetse nta n’impamvu bagaragarije Urukiko, bituma Urukiko rusuzuma impamvu yo kumenya niba ubujurire bwa Kenny Business Group Ltd bwasibwa. Ku rundi rubanza Bakhresa Grain Milling Rwanda Ltd avuga ko mu gihe Kenny Business Group Ltd ititabye Urukiko ngo haburanishwe urubanza yajuririye kandi yarahawe iguhe gihagije cyo gushaka umu Avocat, ubwo nta nyungu yo, na Ntayomba na Uwanyirigira bagifite mu rubanza, ko ishingiye ku ngingo ya 54 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, asaba ko urubanza rusibwa muri uru Rukiko. Incamake y’icyemezo: Mu gihe uwareze atitabye kugirango ababuranyi baburane urubanza bamenyeshejwe, uregwa agasaba ko urubanza rusibwa, bigomba gufatwa ko uwareze ariko akaba atitaba Urukiko nta nyungu agifite zo gukurikirana urubanza yashoje. Rwemeje gusiba urubanza. Amategeko yashingiweho: Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye Imiburanishirize y’Imanza z’Imbonezamubano iz’Ubucuruzi, iz’Umurimo n’iz’Ubutegetsi, Ingingo ya ya 54. Nta manza zifashishijwe

Urubanza I. IMITERERE Y′URUBANZA [1] BAKHRESA GRAIN MILLING RWANDA Ltd ivuga ko ku wa 03/02/2022, Ntayomba Jean Eric na Uwanyirigira Consolée mu izina rya KENNY BUSINESS GROUP Ltd bandikiye BAKHRESA GRAIN MILLING RWANDA Ltd (BGM RWANDA Ltd) bayisaba ko yayigurisha ibicuruzwa bifite agaciro ka 26.500.000 Frw ikazishyura nyuma, na bo bishingira ko batanze ingwate y’inzu iri mu kibanza UPI : 2/07/08/01/125. Ko ibyo bicuruzwa byatanzwe mu byiciro bitatu (3), bigeze ku wa 14/02/2022 KENNY BUSINESS GROUP Ltd yishyuramo amafaranga angana na 1.671.000 Frw, asigaye angana na 26.409.000 Frw ntiyayishyura, ahubwo itangira kwimurira imirimo yayo mu mahanga. BAKHRESA GRAIN MILLING RWANDA Ltd imaze kubimenya, byatumye irega KENNY BUSINESS GROUP Ltd, Ntayomba Jean Eric na Uwanyirigira Consolée mu Rukiko rw’Ubucuruzi irusaba kubategeka kuyishyura ayo mafaranga no kuyiha indishyi. [2] KENNY BUSINESS GROUP Ltd yireguye ivuga ko nta bukererwe bwo kwishyura umwenda ungana na 17.049.000 Frw burabaho, kandi ko yemera kuzawishyura mu byiciro bine

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(4), aho izajya yishyura buri mezi atatu (3) amafaranga angana na 4.285.000 Frw. Ku birebana n’ingwate y’inzu, yavuze ko iramutse igurishijwe kaba ari akarengane gakabije yaba ikorewe, ngo kuko yemera kwishyura uwo mwenda mu gihe ntarengwa cyumvikanyweho, kandi ko ubucuruzi bwayo butigeze bwimukira mu kindi gihugu kuko inatanga imisoro ya RWANDA REVENUE AUTHORITY (RRA). [3] Mu rubanza RCOM 00330/2022/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 26/05/2022, rwemeje ko KENNY BUSINESS GROUP Ltd izishyura BAKHRESA GRAIN MILLING RWANDA Ltd umwenda ungana na 17.049.000 Frw mu gihe cy’amezi ane (4) hishyurwa 4.285.000 Frw buri kwezi, byananirana inzu ya Ntayomba Jean Eric na Uwanyirigira Consolée iri mu kibanza gifite UPI: 2/07/08/01/125 iri mu Mudugudu wa Ruvumera, Akagari ka Gahogo, Umurenge wa Nyamabuye, Akarere ka Muhanga ikabona kugurishwa ikavamo ubwishyu; ko BAKHRESA GRAIN MILLING RWANDA Ltd yashoye KENNY BUSINESS GROUP Ltd, Ntayomba Jean Eric na Uwanyirigira Consolée mu rubanza kandi nta bimenyetso bigaragaza amakosa bakoze ibishyura amafaranga 540.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka azakurwa mu mwenda igihe bazaba bishyura; ko KENNY BUSINESS GROUP Ltd itegetswe kuzishyura BAKHRESA GRAIN MILLING RWANDA Ltd umwenda ungana na 17.049.000 Frw mu gihe cy’amezi ane (4) hishyurwa 4.285.000 Frw buri kwezi, hakuwemo amafaranga y’ikurikiranarubanza n’igihembo cya Avoka angana na 540.000 Frw, byananirana inzu ya Ntayomba Jean Eric na Uwanyirigira Consolée iri mu kibanza gifite UPI: 2/07/08/01/125 iri mu Mudugudu wa Ruvumera, Akagari ka Gahogo, Umurenge wa Nyamabuye, Akarere ka Muhanga ikabona kugurishwa ikavamo ubwishyu; ko amafaranga 20.000 Frw y’ingwate y’amagarama yatanzwe iguma mu isanduku ya Leta. [4] BAKHRESA GRAIN MILLING RWANDA Ltd yajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi, ariko kubera ko ititabiriye iburanisha nta mpamvu, ku wa 29/08/2023 urwo Rukiko rwaciye urubanza RCOMA 00454/2022/HCC, rwemeza ko rusibwe. [5] BAKHRESA GRAIN MILLING RWANDA Ltd yatanze ikirego cyo kubyutsa urubanza RCOMA 00454/2022/HCC, cyandikwa kuri RCOMA 00454/2023/HCC, maze Urukiko rwemera kubyutsa urubanza RCOMA 00454/2022/HCC. [6] Mu bujurire bwayo BAKHRESA GRAIN MILLING RWANDA Ltd ivuga mu rubanza RCOM 00330/2022/TC yajuririye yagaragarije Urukiko ko umwenda KENNY BUSINESS GROUP Ltd igomba kuyishyura ungana na 26.342.999,746 Frw, aho kuba 17.049.000 Frw nk’uko rwawemeje, ko KENNY BUSINESS GROUP Ltd idakwiye kwemererwa kwishyura umwenda mu byiciro, ko inzu yatanzweho ingwate na Ntayomba Eric na Uwanyirigira Consolée igomba kugurishwa kugira ngo hishyurwe umwenda KENNY BUSINESS GROUP Ltd iyifitiye, ko indishyi yategetswe kwishyura Ntayomba Jean Eric na Uwanyirigira Consolée nta shingiro zifite, kandi ko KENNY BUSINESS GROUP Ltd ikwiye kuyishyura inyungu mbonezamusaruro zingana na 18% y’umwenda wishyuzwa ungana na 26.342.999,746 Frw. Isoza isaba indishyi zitandukanye. [7] KENNY BUSINESS GROUP Ltd, Ntayomba Jean na Uwanyirigira Consolée, bireguye ku bujurire bwa BAKHRESA GRAIN MILLING Rwanda Ltd bavuga ko nta shingiro bufite, ngo kuko ibyo ivuga ko umwenda igomba kuyishyura ungana na 26.342.999,746 Frw, aho kuba 17.049.000 Frw nk’uko wemejwe mu rubanza RCOM 00330/2022/TC rwajuririwe, nta shingiro

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bifite. Ko ahubwo basaba Urukiko rwajuririwe kubaha igihe cyo kwishyura kingana n’umwaka umwe (1), aho guhabwa amezi ane (4) kuko BAKHRESA GRAIN MILLING Rwanda Ltd yabasebeje bigatuma aba clients babo bamwe babavaho bakigendera. Mu gusoza, basaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [8] Urukiko Rukuru rw’Ubucuruzi mu guca urubanza RCOMA 00454/2023/HCC ku wa 20/06/2024 rwemeje ko ubujurire bwa BAKHRESA GRAIN MILLING Rwanda Ltd bufite ishingiro kuri bimwe; ko KENNY BUSINESS GROUP Ltd yishyura BAKHRESA GRAIN MILLING Rwanda Ltd umwenda ungana na 26.342.999,746 Frw, aho kuba 17.049.000 Frw nk’uko wemejwe ku rwego rwa mbere; ko KENNY BUSINESS GROUP Ltd yishyura BAKHRESA GRAIN MILLING Rwanda Ltd inyungu z’ubukererwe mu kwishyura zingana na 9.754.812 Frw; ko KENNY BUSINESS GROUP Ltd itagomba kwishyura umwenda ifitiye BAKHRESA GRAIN MILLING Rwanda Ltd mu byiciro; ko iby’uko Urukiko rukwiye kwemeza ko inzu yatanzweho ingwate na Ntayomba Jean Eric na Uwanyirigira Consolée igomba kugurishwa kugira ngo hishyurwe umwenda KENNY BUSINESS GROUP Ltd ifitiye BAKHRESA GRAIN MILLING Rwanda Ltd, bidakwiye kwemezwa n’Urukiko muri uru rubanza; ko amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, BAKHRESA GRAIN MILLING Rwanda Ltd yategetswe kwishyura Ntayomba Jean Eric na Uwanyirigira Consolée ku rwego rwa mbere, afite ishingiro; ko KENNY BUSINESS GROUP Ltd yishyura BAKHRESA GRAIN MILLING Rwanda Ltd amafaranga 500.000 Frw y’igihembo cya Avoka; ko BAKHRESA GRAIN MILLING Rwanda Ltd yishyura Ntayomba Jean Eric na Uwanyirigira Consolée, bose hamwe amafaranga 500.000 Frw y’igihembo cya Avoka mu bujurire, yiyongera ku mafaranga 540.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka, nk’uko yemejwe ku rwego rwa mbere; ko imikirize y’urubanza RCOM 00330/2022/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 26/05/2022 ihindutse, uretse gusa ku bijyanye n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, BAKHRESA GRAIN MILLING Rwanda Ltd yategetswe kwishyura Ntayomba Jean Eric na Uwanyirigira Consolée. [9] KENNY BUSINESS GROUP Ltd ihagarariwe na Ntayomba Jean Eric na Uwanyirigira Consolée imaze gutsindwa urubanza RCOMA 00454/2023/HCC, yarusubirishijemo ku mpamvu z’akarengane, maze ku wa 21/11/2024 mu cyemezo cye Nº 246/CJ/2024 Perezida w’Urukiko rw’Ikirenga yemeza ko urwo rubanza rusubirishwamo ku mpamvu z’akarengane, n’Urukiko rw’Ubujurire rurwandika kuri RS/INJUST/RC 00012/2024/CA. [10] Iburanisha ry’urubanza ryatangiye ku wa 03/03/2025, rigenda risubikwa ku busabe bwa Ntayomba Jean Eric nk’Umuyobozi Mukuru uhagarariye KENNY BUSINESS GROUP Ltd yareze, impamvu yatangaga ikaba ari ukugira ngo ashake undi Avoka kuko Me Rucakatsi Denis wari usanzwe ahagarariye uwareze n’abandi bari mu rubanza, yari yikuye mu rubanza, isubikwa ry’urubanza rikaba ryaragiye rikorwa kugeza rushyizwe ku wa 07/05/2025, ubwo Urukiko rwahamagaye urubanza rugasanga KENNY BUSINESS GROUP Ltd, Ntayomba Jean Eric na Uwanyirigira Consolée batitabye Urukiko nta n’impamvu yindi barugaragarije, naho BAKHRESA GRAIN MILLING RWANDA Ltd yitabye ihagarariwe na Me Ndutiye Yussuf, BAKHRESA GRAIN MILLING RWANDA Ltd igasaba ko urubanza rusibwa kuko uwareze atagaragaza ko afite inyungu mu gukomeza kwarwo, maze icyemezo gifatirwa mu ntebe y’Abacamanza kuri uwo munsi, mu buryo bugiye gusobanurwa mu bika bikurikira iki.

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II. IKIBAZO KIGIZE URUBANZA N’ISESENGURA RYACYO

Gusuzuma niba ubujurire bwatanzwe na KENNY BUSINESS GROUP Ltd bugomba gusibwa [11] Me Ndutiye Yussuf uhagarariye BAKHRESA GRAIN MILLING RWANDA Ltd, kuri uko kutitaba kwa KENNY BUSINESS GROUP Ltd wareze, avuga ko Ntayomba Jean Eric ari Directeur Manager wayo na Uwanyirigira Consolée, bari barashatse Avoka ubaburanira yikura mu rubanza, basaba igihe gihagije cyo gushaka undi ariko ntibabikora; ku wa 08/04/2025 Ntayomba Jean Eric yandikiye Urukiko ibaruwa ayizana ku Rukiko, asaba ko urubanza rwimurwa kuko atarabona ubushobozi bwo kwishyura Avoka, bituma urubanza rwimurirwa uyu munsi wo ku wa 07/05/2025, bigaragara ko ku wa 29/04/2025 Ubwanditsi bw’Urukiko bwanditse bubamenyesha iyi tariki, ariko ko batitabye, bikaba bigaragara ko batagifite inyungu mu rubanza. Ko ashingiye ku ngingo ya 54 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, asaba ko urubanza rusibwa muri uru Rukiko. UKO URUKIKO RUBIBONA [12] Ingingo ya ya 54 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye Imiburanishirize y’Imanza z’Imbonezamubano iz’Ubucuruzi, iz’Umurimo n’iz’Ubutegetsi iteganya ko ″iyo urega atitabye Urukiko nta mpamvu, uregwa ashobora gusaba ko urubanza rusibwa cyangwa agasaba ko ruburanishwa mu mizi yarwo, urubanza ruciwe rukazafatwa nk’aho rwaburanishijwe ababuranyi bahari, keretse iyo Urukiko, ku nyungu z’ubutabera, rusanze ari ngombwa ko urubanza rwimurirwa ku yindi tariki kugira ngo urega yongere ahamagarwe. Iyo urubanza rusibwe, icyo cyemezo kiba kivanyeho urubanza, n’amagarama yatanzwe yose agaherera k’urega″. [13] Dosiye y’urubanza igaragaza ko ku wa 03/03/2025 iburanisha ry’uru rubanza ryasubitswe rikimurirwa ku wa 09/04/2025 guhera saa cyenda (15h00) kugira ngo KENNY BUSINESS GROUP Ltd, Ntayomba Jean Eric na Uwanyirigira Consolée bashake undi Avoka, ku wa 09/04/2025 urubanza rwongera gusubikwa ku bw’ubusabe bwa KENNY BUSINESS GROUP Ltd bwo ku wa 08/04/2025 nanone ku mpamvu yo gukomeza gushaka umu Avoka, rushyirwa ku wa 07/05/2025 guhera i saa cyenda (15h00). Hagaragaramo kandi inyandiko y’Ubwanditsi bw’Urukiko yo ku wa 29/04/2025 yibutsa ababuranyi iyo tariki ndetse n’isaha y’iburanisha ry’urubanza ariko ryitabiriwe n’uhagarariye uregwa gusa. [14] Urukiko rusanga kuba KENNY BUSINESS GROUP Ltd yareze ititabye Urukiko kugira ngo ababuranyi baburane urubanza bamenyeshejwe, uregwa ari we BAKHRESA GRAIN MILLING RWANDA Ltd witabye agasaba ko urubanza rusibwa, bigomba gufatwa ko uwareze ariko akaba atitaba Urukiko nta nyungu agifite zo gukurikirana urubanza yashoje mu Rukiko rw’Ubujurire, bityo hashingiwe ku ngingo ya 54 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 yibukijwe haruguru, uru rubanza rukaba rugomba gusibwa mu gitabo cy’Urukiko nk’uko byifujwe n’uwarezwe witabye.

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III. ICYEMEZO CY’URUKIKO [15] Rwemeje gusiba urubanza RS/INJUST/RCOM 00012/2024/CA rusubirishamo ku mpamvu z’akarengane urubanza RCOMA 00454/2023/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 20/06/2024. [16] Ruvuze ko amagarama y’uru rubanza aherera ku isanduku ya Leta.