KIGALI CERAMICA & FURNITURE LTD V GUARANTY TRUST BANK (RWANDA) PLC

# KIGALI CERAMICA & FURNITURE LTD V GUARANTY TRUST BANK (RWANDA) PLC

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2022-12-30 - Case/document no.: RS/INJUST/RCOM 00005/2019/SC - Collection: Supreme Court

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KIGALI CERAMICA & FURNITURE LTD V GUARANTY TRUST BANK (RWANDA) PLC [Rwanda URUKIKO RW’IKIRENGA – RS/INJUST/RCOM 00005/2019/SC (Cyanzayire, PJ, Muhumuza, Hitiyaremye, Nyirinkwaya na Karimunda, J.) 30 Ugushyingo 2022] Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Gushyira umukono ku nyandiko – Agaciro k’umukono – Inyandiko yasinywe hirengagijwe amategeko - Umuntu afite inshingano ku nyandiko yasinye, yaba yayisomye cyangwa atayisomye. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Guhakana amasezerano washyizeho umukono - Buri muntu ushyira umukono ku masezerano aba yemeza ko yayasomye uko yakabaye, akumva ibiyakubiyemo, akaba afite ububasha bwo kuyashyira mu bikorwa kandi yemera kugengwa n’ibyo ateganya. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Ibarwa ry’inyungu – Urubanza rwajuririwe - Iyo mu rukiko rubanza umuburanyi atasabye ko inyungu zikomeza kubarwa kugeza yishyuwe, mu bujurire ntashobora kwishyurwa arenze ayo yatsindiye mu rubanza rwajuririwe. Incamake y’ikibazo: GT Bank yasabye Umuhesha w’Inkiko Munyantwari Willy gufatira amafaranga ya Kigali Ceramica yari kuri konti nimero 4400077381 iri muri KCB, abikora ku wa 12/12/2018, itanga n’ikirego mu Rukiko rw’Ubucuruzi isaba urukiko kwemeza ko Kigali Ceramica iyibereyemo umwenda ungana na 797.601.959 Frw, no gutegeka ko uwo mwenda iwishyura, ivuga ko umaze kugera kuri 803.745.468,45 Frw. Urukiko ruca urubanza rwemeza ko Kigali Ceramica ibereyemo GT Bank umwenda ungana na 795.513.386,56 Frw, runayitegeka kuwishyura. Kigali Ceramica yajuririye Urukiko Rukuru rw'Ubucuruzi, ivuga ko itanyuzwe n’icyemezo cy’Urukiko rw’Ubucuruzi. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rwemeza ikirego cya GT Bank kitagombaga kwakirwa kuko impande zombi zari zarumvikanye ko uwagurijwe natishyura, ingwate yatanze zizagurishwa bitabaye ngombwa kuregera inkiko. GT Bank yajuririye urwo rubanza mu Rukiko rw’Ubujurire, rwemeza ko GT Bank yari ifite ububasha, inyungu n’ubushobozi byo kurega, kandi ko Kigali Ceramica iyibereyemo umwenda ungana na 795.513.387,55 Frw, ikaba itegetswe kuyiwishyura. Ku wa 09/10/2019, Kigali Ceramica yandikiye Perezida w'Urukiko rw'Ikirenga isaba ko urubanza Nº RCOMAA 00049/2019/CA rwasubirishwamo ku mpamvu z'akarengane. Perezida w'Urukiko rw'Ikirenga amaze gusuzuma ubwo busabe yafashe icyemezo ko urwo rubanza rwakongera kuburanishwa, ruhabwa Nº RS/INJUST/RCOM 00005/2019/SC. Kigali Ceramica ivuga ko itemeranya no kuba umwenda wafashwe uzishyurwa kandi nyamara hagaragajwe ko ivugururwa ry’amasezerano yo mu kwezi kwa 5/2016 ushingiyeho ritari rikurikije amategeko. Ikaba isanga iyo myumvire ibogamye kandi itubahirije amategeko kuko amasezerano akozwe mu buryo butubahirije amategeko nta gaciro agira (null and void ab initio) ndetse GT Bank ifite inshingano zikomeye ikomora ku mategeko agenga imikorere y’amabanki mu Rwanda kandi igafatwa nk’umunyamwuga ugomba kwirengera ikosa uko ryaba ringana kose, n’ingaruka zaryo zose, hatabayeho kuyorohera. Ko GT Bank itakwitwaza amakosa yayo ngo ishake kuyungukiramo kuko byaba binyuranye n’ihame “Nemo auditur propriam turpitudinem allegans”

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cyangwa se “Nul ne peut se prévaloir de sa propre turpitude”. GT Bank yo ivuga ko hari amasezerano y’inguzanyo yo muri 2014, Umuyobozi wayo yanditseho n’ikaramu ko Kigali Ceramica iramutse yishyuye mbere y’igihe cyavugwaga itakwishyura inyungu, ariko ko itishyuye, ari nayo mpamvu muri 2016 bahuye bakegeranya imyenda igahinduka umwenda umwe bakemeranywa kuzawishyura mu mezi mirongo itandatu (60), ibibazo byose Kigali Ceramica ivuga ko yahuye na byo kuva yafata umwenda byarakemuriwe muri ayo masezerano bagiranye muri 2016. Ndetse ko banki yari yahuye n’imbogamizi y’amategeko iyibuza gukomeza kubara kuko inyungu zitagomba kurenga umwenda remezo, igasaba ko kubara umwenda byageza ku wa 31/07/2021, ikishyurwa 1.423.837.190 Frw. Incamake y’icyemezo: 1. Kuba amasezerano yarasinywe hari amabwiriza ya Banki Nkuru y’Igihugu (BNR) atubahirijwe ubwabyo ntibiyakuraho, kuko iyo ayo mabwiriza adakurikijwe BNR ariyo ihana ibigo by’imari bitayakurikije. Uretse n’ibyo kandi, umuntu afite inshingano ku nyandiko yasinye, yaba yayisomye cyangwa atayisomye. 2. Umukono wasinywe mu buryo bwemewe utuma amasezerano yemerwa igihe impande zose zayasinyeho, kandi ingaruka zo gusinya zikaba ari uko buri muntu ushyira umukono ku masezerano aba yemeza ko yayasomye uko yakabaye, akumva ibiyakubiyemo, akaba afite ububasha bwo kuyashyira mu bikorwa kandi yemera kugengwa n’ibyo ateganya. 3. Ibisabwa na GT Bank mu miburanire yayo ko yakwishyurwa arenze ku yategetswe mu rukiko rubanza nta shingiro bifite kubera ko itanga ikirego itigeze isaba ko inyungu zizakomeza kwiyongera kugeza yishyuwe, bityo icyo kikaba cyaba ari ikirego gishya kandi bitemewe n’amateko. Ubujurire nta shingiro bufite kuri bimwe. Urubanza rwaciwe ruhindutse kuri bimwe. Amategeko yashingiweho: Itegeko nº 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 3. Itegeko n°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 64. Urubanza I. IMITERERE Y’URUBANZA [1] Kigali Ceramica & Furniture Ltd (“Kigali Ceramica” muri uru rubanza) yahawe na Guaranty Trust Bank (Rwanda) Plc (“GT Bank” muri uru rubanza), inguzanyo ingana na 857.248.731 Frw nk’uko bigaragazwa n’amasezerano impande zombi zagiranye yo ku wa 13/05/2016. GT Bank ivuga ko Kigali Ceramica itishyuye iyo nguzanyo nk’uko byari biteganyijwe, bituma ku wa 02/03/2018 Kigali Ceramica ihabwa integuza ya nyuma isabwa kwishyura, ngo ariko aho kugira ngo yishyure, yatangiye kujya inyuza amafaranga yayo mu yandi mabanki, kandi bari barumvikanye ko amafaranga y’ubucuruzi azajya anyuzwa muri GT Bank akavanwaho ubwishyu.

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[2] GT Bank ivuga ko aho imenyeye iyo myitwarire yasabye Umuhesha w’Inkiko Munyantwari Willy gufatira amafaranga ya Kigali Ceramica yari kuri konti nimero 4400077381 iri muri KCB, abikora ku wa 12/12/2018. [3] Ku wa 13/12/2018, GT Bank yahise itanga ikirego mu Rukiko rw’Ubucuruzi gishingiye ku ngingo ya 232, agace ka 4, y’Itegeko Nᵒ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, kigamije gusaba urukiko kwemeza ko Kigali Ceramica iyibereyemo umwenda ungana na 797.601.959 Frw, no gutegeka ko uwo mwenda iwishyura, ivuga ko umaze kugera kuri 803.745.468,45 Frw, ikirego gihabwa Nº RCOM 02762/2018/TC. [4] Ku wa 11/02/2019, Urukiko rw'Ubucuruzi rwaciye urubanza Nº RCOM 02762/2018/TC rwemeza ko Kigali Ceramica ibereyemo GT Bank umwenda ungana na 795.513.386,56 Frw, runayitegeka kuwishyura. [5] Kigali Ceramica yajuririye Urukiko Rukuru rw'Ubucuruzi, ivuga ko itanyuzwe n’icyemezo cy’Urukiko rw’Ubucuruzi kuko yari yatanze inzitizi yo kutakira ikirego ishingiye ku kuba uwareze nta nyungu yari afite mu kirego, iyo nzitizi ntiyahabwa agaciro; ivuga kandi ko yategetswe kwishyura umwenda utarumvikanyweho n’impande zombi, no kuba ikirego yatanze kiregera kwiregura kitarakiriwe. [6] Ku wa 04/04/2019, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza Nº RCOMA 00156/2018/HCC rwemeza ko ubujurire bwa Kigali Ceramica nta shingiro bufite1, ko ikirego cya GT Bank mu rubanza Nº RCOM 02762/2018/TC kitagombaga kwakirwa, rutesha agaciro urwo rubanza rwajuririwe runategeka GT Bank gusubiza Kigali Ceramica ingwate y’igarama, n’indishyi z’ibyo yatanze ku manza zombi zingana na 1.500.000 Frw. Urukiko rwafashe iki cyemezo rushingiye ku kuba impande zombi zari zarumvikanye ko uwagurijwe natishyura, ingwate yatanze zizagurishwa bitabaye ngombwa kuregera inkiko2. [7] Ku wa 08/04/2019, GT Bank yajuririye urwo rubanza mu Rukiko rw’Ubujurire, ivuga ko Urukiko Rukuru rw’Ubucuruzi rwakoze amakosa yo kwemeza ko itari ifite inyungu zo kuregera Urukiko nta mategeko rushingiyeho. [8] Ku wa 23/08/2019, Urukiko rw'Ubujurire rwaciye urubanza Nº RCOMAA 00049/2019/CA rwemeza ko GT Bank yari ifite ububasha, inyungu n’ubushobozi byo kurega, kandi ko Kigali Ceramica iyibereyemo umwenda ungana na 795.513.387,55 Frw, ikaba itegetswe kuyiwishyura. Urukiko rw’Ubujurire rwashingiye ku ngingo ya 232, agace ka 43, y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano,

1 Ahangaha Urukiko Rukuru rw’Ubucuruzi rwaribeshye rwemeza ko ubujurire nta shingiro bufite nyamara mu bisobanuro rwari rwemeranyije n'uwatanze ubujurire. 2 Reba igika cya 6 n’icya 8 by’urubanza Nº RCOMA 00156/2018/HCC rwo ku wa 04/04/2019 3 Iyo ngingo iteganya ko “Umuntu wese uberewemo umwenda ushingiye ku gikorwa cy’ubucuruzi ashobora gusaba umuhesha w’Inkiko gufatira ibintu by’umubereyemo umwenda amaze kugenzura agaciro k’inyandiko zivuzwe haruguru no guhamya ko umwenda utishyuwe kandi mu gihe kitarenze amasaha mirongo ine n’umunani (48), akaba agomba kuba yagejeje ikirego cy’iremezo mu Rukiko rubifitiye ububasha kugira ngo hemezwe umwenda aberewemo. Keretse iy muri urwo rubanza uwafatiriwe asabye ko ifatira rivaho akabyemererwa n’Urukiko, urubanza rwa burundu ku kirego cy’iremezo rugatuma ifatira rihinduka ifatirabwishyu iyo uwareze atsinze. Bene urwo rubanza ruburanishwa mu buryo bw’ibirego byihutirwa.”

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iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi no ku kuba ubwishyu bugomba kuva mu mutungo wose w’urimo umwenda, kandi ko nta cyabuza uberewemo umwenda, mu gihe atabonye ubwishyu ku gihe kuregera urukiko rubifitiye ububasha, no ku kuba Kigali Ceramica ifitiye umwenda GT Bank ariko ikaba itemeranya nayo ku ngano yawo. [9] Ku wa 09/10/2019, Kigali Ceramica yandikiye Perezida w'Urukiko rw'Ikirenga isaba ko urubanza Nº RCOMAA 00049/2019/CA rwasubirishwamo ku mpamvu z'akarengane. [10] Perezida w'Urukiko rw'Ikirenga amaze gusuzuma ubwo busabe yafashe icyemezo ko urwo rubanza rwakongera kuburanishwa, ruhabwa Nº RS/INJUST/RCOM 00005/2019/SC. [11] Urubanza rwatangiye kuburanishwa mu ruhame ku wa 22/06/2020, Kigali Ceramica ihagarariwe na Me Asiimwe Frank, Me Butare Emmanuel na Me Munyentwali Charles, GT Bank ihagarariwe na Me Kabasinga Florida na Me Mugabonabandi Jean Maurice. [12] Abahagarariye Kigali Ceramica bavuga ko impamvu z’akarengane kari mu rubanza Nº RCOMAA 00049/2019/CA zishingiye kuri ibi bikurikira:  Kuba ubujurire bwa GT Bank bwarakiriwe n’Urukiko rw’Ubujurire kandi butaragombaga kwakirwa;  Kuba Urukiko rw’Ubujurire rwaraciye urubanza ku bitarajuririwe bitanasabwe mu mwanzuro w’ubujurire;  Kuba Urukiko rw’Ubujurire rwarirengagije ko GT Bank yandikishije ingwate muri RDB igamije ko Kigali Ceramica nitishyura izo ngwate zizagurishwa bitarinze kujya mu nkiko; hamwe no  Kuba Urukiko rw’Ubujurire rwarirengagije ko hari urusobekerane rw’imanza zifitanye isano kandi impande zombi zarabigaragaje. [13] Mu iburanisha ryo ku wa 22/06/2020, ibi bibazo byafashweho ibyemezo mu ntebe. Kimwe mu byemezo byafashwe nyuma y’ibisobanuro Urukiko rwatanze, ni uko urubanza ruburanishwa mu mizi n’uru Rukiko mu mbibi z’ibyaburanywe mu rwego rwa mbere uretse ibitaraburanywe mu mizi mu rubanza rusabirwa gusubirishwamo ku mpamvu z’akarengane. Hashingiwe kuri ibyo, Urukiko rwasanze imizi y’urubanza ireba ingingo zikurikira:  Kumenya niba byari ngombwa kubanza kugurisha ingwate yatanzwe aho kugana inzira y’inkiko;  Kumenya ingano y’umwenda uburanwa. [14] Ibijyanye no kumenya niba byari ngombwa kubanza kugurisha ingwate, nabyo byafashweho icyemezo mu ntebe ko mu masezerano impande zombi zagiranye ntaho biteganyijwe ko igihe hatabaye ubwishyu GT Bank izabanza kugurisha ingwate mbere yo kugana inkiko, hasigara ikibazo cyo kumenya ingano y’umwenda uburanwa. Urukiko rwasanze uruhande rurega rutaragize icyo rubivugaho mu mwanzuro warwo, rutegeka buri ruhande gukora umwanzuro

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rugaragaza ingano yawo niba uhari koko, rubaha n’igihe bazaba bagereje iyo myanzuro ku rukiko; urubanza rwimurirwa ku wa 09/09/2020. [15] GT Bank ntacyo yasubije ku kibazo kijyanye n’umwenda, ahubwo ku wa 20/07/2020 yasabye Kigali Ceramica guhitamo uwazakora audit ku rutonde yari yayishyikirije, ariko impande zombi ntizabasha kumvikana ku muhanga. [16] Ku wa 09/09/2020, urubanza rwahamagawe ababuranyi ku mpande zombi bahagarariwe nka mbere, maze hasuzumwa ibijyanye n’ishyirwaho ry’umuhanga uhuriweho n’ababuranyi bombi, urubanza rwimurirwa ku wa 04/11/2020. Uwo munsi ugeze, nabwo ababuranyi b’impande zombi bahagarariwe nka mbere, urubanza rwongeye gusubikwa kugira ngo buri ruhande rushake umuhanga warwo banafatanye gushaka umuhanga wa gatatu bahuriyeho bazafatanya no kwishyura. [17] Nyuma y’uko abahanga bemeranyijweho n’impande zombi bagahabwa n’inshingano bakanatanga raporo, urubanza rwasubukuwe ku wa 14/10/2021, ababuranyi bose bitabye, bahagarariwe nk’uko bisanzwe, hari n’abahanga Wamira and Associates Ltd ihagarariwe na Alfred Onditi, SRC RWANDA Ltd ihagarariwe na Rutirwera Ngango Jered naho RSK Associates Ltd ihagarariwe na Kabasha Rutigunga Alphonse. [18] Icyagaragaye ni uko izo mpuguke zitashoboye kumvikana ku mwanzuro wa raporo batanze, kuko babiri muri bo bemeje ko ivugururwa ry’amasezerano yo mu kwezi kwa 5/2016 ritari rikurikije amabwiriza ya Banki Nkuru y’Igihugu (BNR), bityo ko nta gaciro ayo masezerano afite, ko bakurikije umwenda usanzwe Kigali Ceramica yari ifitiye GT Bank mbere y’iryo vugururwa na outsdanding overdraft, basanga ariyo iberewemo na banki amafaranga angana na 652.634.675,86 Frw (agizwe na 480.067,08 Frw ya overpayment, reimbursement ya 646.254.608,7 of LC not fully documented na 5.900.000 Frw of double charges); naho umuhanga wa gatatu we akemeza ko Kigali Ceramica ifitiye GT Bank umwenda ungana na 1.299.773.854,71 Frw. Kigali Ceramica yaburanye isaba ko hakwemezwa umwanzuro w’abahanga bavuga ko ariyo iberewemo umwenda, naho GT Bank iburana isaba ko hakwemezwa umwenda wagaragajwe n’umuhanga wa gatatu. [19] Rumaze kumva ibisobanuro bitangwa n’abahanga kuri raporo bakoze n’icyo ababuranyi bazivugaho, Urukiko rwashoje iburanisha rubamenyesha ko urubanza ruzasomwa ku wa 17/12/2021. Ubwo Urukiko rwari rwiherereye, rwaje gusanga hari ibindi bisobanuro rukeneye kuri raporo yakozwe n’abahanga bavuzwe haruguru kuko hari ibyo batemeranywagaho, maze ku wa 17/12/2021, rufata icyemezo mu rubanza rubanziriza urundi cyo gushyiraho undi muhanga wo kurufasha gusesengura raporo zatanzwe n’abahanga bashyizweho mbere, hashyirwaho Rukundo Constantin, Senior Operations Controler muri Banki Nkuru y’Igihugu, umuhanga Urukiko rwahawe n’Ubuyobozi bw’iyo Banki. [20] Muri raporo yashyikirije Urukiko, Umuhanga yerekanye ko nyuma y’ivugururwa ry’imyenda Kigali Ceramica yari ifitiye GT Bank mu masezerano yavuzwe haruguru, umwaka wa 2016 warangiye Kigali Ceramica ifitiye GT Bank umwenda (long term) wa 721.815.513 Frw n’undi mwenda (overdraft) ungana na 158.286.938 Frw, akavuga ko ibi ari nako byagaragaraga muri raporo ya Banki Nkuru y’Igihugu. Akomeza asobanura ko uwo mwenda utishyuwe bigatuma ukomeza kwiyongera kugeza ubwo mu mwaka wa 2020 ubwo GT Bank yawusibaga mu bitabo

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byayo wari umaze kugera kuri 1.119.377.730 Frw nk’uko nanone bigaragazwa na raporo ya BNR. Uyu muhanga yasobanuye kandi ko, ahereye kuri raporo y’abahanga na statement of account ya Kigali Ceramica, asanga amafaranga GT Bank igomba gusubiza ya double charges angana na 2.360.000 Frw. [21] Umuhanga amaze gushyikiriza Urukiko raporo yakoze, Urubanza rwasubukuwe ku wa 27/07/2022, ababuranyi b’impande zombi bitabye, Kigali Ceramica ihagarariwe na Me Rutagengwa François Xavier afatanyije na Me Butare Emmanuel, GT Bank ihagarariwe na Me Kabasinga Florida na Me Mugabonabandi Jean Maurice; hari n’Umuhanga Rukundo Constantin, asobanura raporo yakoze nk’uko yari yayisabwe n’Urukiko, ababuranyi bahabwa umwanya wo kugira icyo bayivugaho, urubanza rurapfundikirwa. Ibibazo byasuzumwe muri uru rubanza ni ibi bikurikira: 1. Kumenya niba hari umwenda Kigali Ceramica igomba GT Bank n’ingano yawo mu gihe waba uhari; 2. Gusuzuma ibyerekeye indishyi zisabwa n’impande zombi. II. ISESENGURA RY’IBIBAZO BIGIZE URU RUBANZA 1) Kumenya niba hari umwenda Kigali Ceramica igomba GT Bank n’ingano yawo mu gihe waba uhari [22] Me Butare Emmanuel na Me Rutagengwa François Xavier bahagarariye Kigali Ceramica bavuga ko mu mwaka wa 2009 uwo bahagarariye yagiranye amasezerano y’inguzanyo na Fina Bank Ltd nyuma yaje guhindukamo GT Bank, ayo masezerano y’umwenda akaba yarakomeje kugenda avugururwa nk’uko impande zombi zabaga zabyumvikanyeho kugeza ku ivugururwa ryakozwe ku wa 13/05/2016, ari nabwo Kigali Ceramica yatanze ingwate nk’uko bigaragara muri ayo masezerano zikandikwa muri RDB, kandi ko uyu mwenda wagiye ugabanuka uko wishyurwaga na Kigali Ceramica mu bihe bitandukanye. [23] Bavuga ko GT Bank yahaye Umuhesha w’Inkiko inshingano yo kujya gufatira amafaranga ya Kigali Ceramica yari kuri konti yayo muri KCB, amaze kuyafatira GT Bank yihutira gutanga ikirego mu Rukiko rw’Ubucuruzi isaba kwemeza umwenda ungana na 797.601.959 Frw ivuga ko iberewemo na Kigali Ceramica igamije guhunga amakosa yakoze mu kubara uwo mwenda kuva ukiri muri Fina Bank Ltd kugeza muri GT Bank. [24] Me Butare Emmanuel na Me Rutagengwa François Xavier bavuga ko batemeranya n’Umuhanga Rukundo Constantin wemeje ko umwenda wafashwe uzishyurwa kandi nyamara yari yagaragaje ko ivugururwa ry’amasezerano yo mu kwezi kwa 5/2016 ushingiyeho ritari rikurikije amategeko. Bavuga ko basanga iyo myumvire ibogamye kandi itubahirije amategeko, bakabishingira ku kuba:  Amasezerano akozwe mu buryo butubahirije amategeko nta gaciro agira (null and void ab initio);  Amasezerano avugwa ntiyigeze ashyirwa mu bikorwa;

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 Umusesenguzi ashingira imyumvire ye ku kuba iyo amabwiriza ya BNR atubahirijwe, uwayarenzeho ibimuhanira ariko yari akwiye no kongeraho ko n’inkiko zimuryoza ibyangijwe n’imyitwarire ye.  GT Bank ifite inshingano zikomeye ikomora ku mategeko agenga imikorere y’amabanki mu Rwanda kandi igafatwa nk’umunyamwuga ugomba kwirengera ikosa uko ryaba ringana kose, n’ingaruka zaryo zose, hatabayeho kuyorohera. [25] Bavuga kandi ko bashingiye ku ihame ry’amategeko “Fraus omnia corrumpit” cyangwa “Fraus Omnia Vitiat” basaba Urukiko rw’Ikirenga kudaha agaciro amasezerano yakozwe mu mwaka wa 2016 kuko yarimo uburiganya ngo nk’uko abahanga babyemeje ko adakurikije amategeko, GT Bank ikaba itakwitwaza amakosa yayo ngo ishake kuyungukiramo kuko byaba binyuranye n’ihame “Nemo auditur propriam turpitudinem allegans” cyangwa se “Nul ne peut se prévaloir de sa propre turpitude”. [26] Ku birebana na letters of credits n’ubutumwa bwa swifts Banki iburanisha ishaka kugaragaza ko hari ibyo yishyuriye Kigali Ceramica, bavuga ko ntabyo bafite kuko ntabyo Banki yabahaye. [27] Me Kabasinga Florida na Me Mugabonabandi Jean Maurice bahagarariye GT Bank bavuga ko umwenda uburanwa mu rubanza rwasubirishijwemo ku mpamvu z’akarengane ukomoka ku masezerano y’umwenda yo ku wa 13/05/2016 na offer of credit facility yo ku wa 26/04/2016 igizwe n’ibice bibiri: imwe ikaba yari inguzanyo igamije kuvugurura ligne de crédit ingana na 250.000.000 Frw, ikaba yari isigaje kwishyurwaho 156.000.000 Frw; hakaba term loan cyangwa inguzanyo isanzwe ya 701.248.731 Frw. Bavuga ko iyo nguzanyo isanzwe nayo yari igizwe n’ibice bibiri harimo igice cy’inguzanyo isanzwe ya 229.807.083 Frw n’ikindi gice cya import finance facility (inguzanyo ihabwa umucuruzi ushaka kugura ibintu hanze, banki ikamwishyurira ba suppliers) ya 471.441.648 Frw. [28] Bakomeza bavuga ko hari n’andi masezerano y’inguzanyo yo muri 2014, Umuyobozi wa GT Bank yari yanditseho n’ikaramu ko Kigali Ceramica iramutse yishyuye mbere y’igihe cyavugwaga itakwishyura inyungu, ariko ko itishyuye, ari nayo mpamvu muri 2016 bahuye bakegeranya imyenda igahinduka umwenda umwe bakemeranywa kuzawishyura mu mezi mirongo itandatu (60) nk’uko byasobanuwe n’umuhanga Rukundo Constantin. Bavuga ko basanga ibibazo byose Kigali Ceramica ivuga ko yahuye na byo kuva yafata umwenda byarakemuriwe muri ayo masezerano bagiranye muri 2016. [29] Ku bijyanye na letters of credit, abahagarariye GT Bank bavuga ko zishyuwe na banki nk’uko umuhanga abisobanura, ko ibyo binasubiza ikibazo abahanga babiri muri batatu babanje bari bafite cyo kumenya niba izo letters of credit zarishyuwe cyangwa zitarishyuwe. [30] Ku byerekeranye no kubara ingano y’umwenda, bavuga ko banki yari yahuye n’imbogamizi y’amategeko iyibuza gukomeza kubara kuko inyungu zitagomba kurenga umwenda remezo ari nayo mpamvu uyu muhanga Rukundo Constantin atakoze iyo mibare, ariko ko hari abandi bahanga bayibaze mbere; nk’uwitwa Wamira and Associates Ltd watandukanye n’abandi bahanga, agakomeza kubara kugeza ku wa 31/07/2021, kandi ko na GT Bank yifuza ko ariyo raporo yashingirwaho ikishyurwa 1.423.837.190 Frw.

## Page 8

UKO URUKIKO RUBIBONA [31] Ingingo ya 3 y’Itegeko N° 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo iteganya ko “buri muburanyi agomba kugaragaza ukuri kw’ibyo aburana.” [32] Ingingo 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. […]” [33] Muri dosiye hagaragaramo amasezerano yo ku wa 13/05/2016 GT Bank yagiranye na Kigali Ceramica iyiha inguzanyo ya 857.248.731Frw, uyu mubare ukaba waragezweho nyuma yo guhuza imyenda yose Kigali Ceramica yari ifitiye GT Bank guhera mu mwaka wa 2009. [34] Uku guhuza imyenda kwagezweho bisabwe na Kigali Ceramica nk’uko bigaragara mu mabaruwa yo ku wa 1/12/2015 no ku wa 29/12/2015, Umuyobozi Mukuru wayo Raymond Karangwa yandikiye GT Bank aho hamwe asaba igihe cy’inyongera cyo kuba bakoze reconciliation y’imyenda, ahandi agasobanura ko bashyizeho umuhanga (expert) uzabafasha muri icyo gikorwa, ko ibizavamo bazabigeza kuri banki mu gihe cy’iminsi icumi kuko byagombaga gukorwa mu gihe cy’imyaka itanu (5 uhereye mu mwaka wa 2011. [35] Mu nyandiko yayo yandikiye GT Bank ku wa 12/5/2016, Kigali Ceramica ihagarariwe n’Umuyobozi Mukuru wayo Raymond Karangwa yiyemeje ko amafaranga yose avuye mu bucuruzi bwayo izajya iyanyuza kuri konti yayo iri muri GT Bank, aho yavugaga ko izajya inyuzaho byibura 100.000.000 Frw buri kwezi; ariko ikaba itagaragaza ko yakoze ibyo yari yiyemeje. [36] Ku birebana n’agaciro k’amasezerano avugurura imyenda impande zombi zagiranye ku wa 13/5/2016 ababuranira Kigali Ceramica bakemanga imbere y’uru Rukiko bavuga ko atari akurikije amategeko ngo kuko atari yubahirije amabwiriza ya Banki Nkuru y’Igihugu (BNR), Urukiko rurasanga mu manza zabanje Kigali Ceramica itarigeze iyanenga, ahubwo yaburanaga ivuga ko ingano y’umwenda yishyuzwa ari umurengera kuko basobanuraga ko umwenda wagiye ugabanuka uko wishyurwaga. [37] Urukiko rusanga kandi kuba amasezerano yarasinywe hari amabwiriza ya Banki Nkuru y’Igihugu (BNR) atubahirijwe ubwabyo bidakuraho amasezerano yasinywe n’impande zombi, kuko iyo ayo mabwiriza adakurikijwe BNR ariyo ihana ibigo by’imari bitayakurikije4. [38] Uretse n’ibyo kandi, abahanga barimo Ewan McKENDRICK bavuga ko umuntu afite inshingano ku nyandiko yasinye, yaba yayisomye cyangwa atayisomye5. Nanone, umukono wasinywe mu buryo bwemewe utuma amasezerano yemerwa igihe impande zose zayasinyeho6, kandi ingaruka zo gusinya zikaba ari uko buri muntu ushyira umukono ku masezerano aba yemeza

4 Reba ingingo ya 4 y’Amabwiriza rusange N° 2100 /2018 -00010[614] yo ku wa 12/12/2018 ya Banki Nkuru y’u Rwanda yerekeye ibihano n’ihazabu byo mu rwego rw’ubutegetsi bihabwa amabanki. 5 “A person is bound by a document which he signs, whether he reads it or not”, EWAN McKendrick, Law of Contract, PALGRAVE LAW MASTERS, Eleventh edition, London 2015, P.15. 6 “A legally binding signature makes an agreement official once all parties have placed their signatures on a contract”: https://www.upcounsel.com/legally-binding-signature#what-constitutes-a-signature: visted on 28/10/2022, at 17:00 pm

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ko yayasomye uko yakabaye, akumva ibiyakubiyemo, akaba afite ububasha bwo kuyashyira mu bikorwa kandi yemera kugengwa n’ibyo ateganya7 [39] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rusanga amasezerano avugurura imyenda Kigali Ceramica yagiranye na GT Bank ku wa 13/05/2016 nta nenge afite yatuma atubahirizwa nk’uko biteganywa n’ingingo ya 64 y’Itegeko N° 45/2011 ryo ku wa 25/11/2011 ryavuzwe haruguru. [40] Urukiko rurasanga impaka zisigaye hagati y’ababuranyi muri uru rubanza ari izishingiye ku kumenya niba umwenda Kigali Ceramica yahawe hashingiwe kuri ayo masezerano warishyuwe kuko Kigali Ceramica ivuga ko yamaze kuwishyura ikanarenza, mu gihe GT Bank yo ivuga ko uwo mwenda utigeze wishyurwa. [41] Nk’uko byavuzwe haruguru, nyuma y’impaka zabaye hagati y’abahanga batatu ba mbere, Urukiko rwashyizeho Umuhanga Rukundo Constantin. Muri raporo yashyikirije Urukiko, yerekanye ko nyuma y’ivugururwa ry’imyenda Kigali Ceramica yari ifitiye GT Bank mu masezerano yavuzwe haruguru, umwaka wa 2016 warangiye Kigali Ceramica ifitiye GT Bank umwenda (long term) wa 721.815.513 Frw n’undi mwenda (overdraft) ungana na 158.286.938 Frw, akavuga ko ibi ari nako byagaragaraga muri raporo ya Banki Nkuru y’uIgihugu. Akomeza asobanura ko uwo mwenda utishyuwe bigatuma ukomeza kwiyongera kugeza mu mwaka wa 2020 ubwo GT Bank yawusibaga mu bitabo byayo wari umaze kugera kuri 1.119.377.730 Frw nk’uko nanone bigaragazwa na raporo ya BNR. [42] Mu miburaniye ya Kigali Ceramica, uretse kuvuga ko amasezerano y’ivugurura ry’imyenda yavuzwe haruguru atari yubahirije amategeko, kandi icyo kibazo Urukiko rukaba rwarangije kugikemura haruguru mu gika cya 37, nta kimenyetso na kimwe abayiburanira berekana ko uwo mwenda ugaragazwa n’umuhanga yawishyuye. [43] Ku bivugwa n’ababuranira Kigali Ceramica ko muri raporo y’abahanga ba mbere, ku rupapuro rwa 20-21 berekanye ko kuva ku itariki 16/02/2016 kugeza ku ya 18/05/2018 hari amafaranga Kigali Ceramica yashyiraga kuri konti yayo GT Bank ikayakuraho kandi umwenda wari wararangiye, Urukiko rurasanga ibyo nta shingiro bifite kubera ko, nk’uko byagaragajwe haruguru, ku itariki ya 13/05/2016 aribwo hasinywe amasezerano y’umwenda wa 857.248.731 Frw, kandi umwe mu bahanga bashyize umukono kuri iyo raporo akaba yaritandukanyije nayo akagaragaza ko kugeza ubwo umwenda wasibwaga mu mwaka wa 2020 wari ugeze kuri 1.119.377.730 Frw, ibi bikaba byaranashimangiwe n’umuhanga washyizweho nyuma. [44] Hashingiwe ku ngingo z’amategeko zavuzwe harugu no ku bisobanuro byatanzwe, Urukiko rurasanga Kigali Ceramica nta bimenyetso yarugaragarije byerekana ko yishyuye umwenda yasinyiye mu masezerano yagiranye na GT Bank ku itariki ya 13/05/2016, bityo ikaba igomba kuyubahiriza. [45] Urukiko rurasanga ariko, nubwo rwagaragarijwe n’abahanga ko mu mwaka wa 2020 umwenda Kigali Ceramica yari ifitiye GT Bank wari ugeze kuri 1.119.377.730 Frw ubwo

7 “Each person signing this Agreement represents that he or she has read the Agreement in its entirety, understands its terms, is duly authorized to execute this Agreement on behalf of the parties and agrees to be bound by the terms contained herein”: https://www.lawinsider.com/clause/effect-of-signature, visited on 28/10/2022, at 17:15 pm

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wasibwaga, amafaranga igomba kwishyurwa ari ayategetswe guhera ku rwego rwa mbere mu rubanza rwaciwe n’Urukiko rw’Ubucuruzi kubera ko itarunenze, havuyemo 2.360.000 Frw Umuhanga watanzwe na Banki Nkuru y’Igihugu yagaragaje ko Kigali Ceramica igomba gusubizwa ya double charges. Ibi bikaba bivuga ko amafaranga Kigali Ceramica igomba kwishyura angana na (795.513.387,55 Frw – 2.360.000 Frw) = 793.153.387,55 Frw. [46] Urukiko rurasanga ibisabwa na GT Bank mu miburanire yayo ko yakwishyurwa arenze ku yategetswe muri urwo rukiko nta shingiro bifite kubera ko itanga ikirego itigeze isaba ko inyungu zizakomeza kwiyongera kugeza yishyuwe, bityo icyo kikaba cyaba ari ikirego gishya kandi bitemewe n’amateko. 2) Gusuzuma ibyerekeye indishyi zisabwa n’impande zombi. [47] Me Butare Emmanuel na Me Rutagengwa François Xavier baburanira Kigali Ceramica bavuga ko basaba Urukiko gutegeka GT Bank kuyishyura amafaranga yo gukurikirana urubanza ahwanye na 1.000.000 Frw kuri buri rwego urubanza rwanyuzemo (TC, HCC, CA) yose hamwe angana na 3.000.000 Frw ndetse n'igihembo cy'Avoka kingana na 2.500.000 Frw kuri buri rwego, yose hamwe akaba 7.500.0000 Frw. Bavuga ko kuri ayo yose hagomba kwiyongeraho amafaranga y'ikurikiranarubanza mu Rukiko rw'Ikirenga angana na 2.000.000 Frw n'amafaranga ya Avoka angana na 2.500.000 Frw. [48] Ku birebana n’amafaranga asabwa na GT Bank, bavuga ko ntayo igomba guhabwa kuko ari yo yishoye mu manza ku bushake bwayo kandi hari inzira yagombaga kwiyambaza bitabaye ngombwa ko ijya mu nkiko, ko niba hari n'amafaranga na make yaba yaratakaje basanga ari yo igomba kuyirengera. [49] Ku birebana n’indishyi zisabwa na Kigali Ceramica, Me Kabasinga Florida na Me Mugabonabandi Jean Maurice baburanira GT Bank bavuga ko ntazo igomba guhabwa kubera ko nta karengane kabaye muri uru rubanza, bityo ko basanga ntaho urukiko rwahera ruzitanga. [50] Bavuga ko ahubwo ari Kigali Ceramica igomba guha GT Bank 5.000.000 Frw ahwanye n’ikiguzi yatanze ku Bavoka bose bayiburaniye kuva mu Rukiko rw'Ubucuruzi kugera mu Rukiko rw'Ikirenga na 5.000.000 Frw y’indishyi zo gusiragizwa mu manza kubera ko nta karengane kari muri uru rubanza. UKO URUKIKO RUBIBONA [51] lngingo ya 111 y’ltegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz'ubutegetsi, iteganya ko ikirego cy’amafaranga y’ikurikiranarubanza ari igishamikiye ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza, ko kiburanishwa rimwe n’ikirego cy’iremezo. [52] Ku birebana n’amafaranga asabwa na GT Bank, Urukiko rurasanga ayo gusiragizwa mu manza n’ay’igihembo cy’Avoka mu nkiko zabanje ntayo igomba guhabwa kubera ko atari yo yaje mu karengane. Ibi akaba ari ko byatanzweho umurongo n’uru Rukiko mu manza zinyuranye aho rwemeje ko umuburanyi wese wumva yararenganyijwe mu rubanza yaciriwe ku rwego rwa nyuma

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ariko ntatange ikirego gisaba ko rusubirwamo ku mpamvu z’akarengane, ikirego cye kidashobora kwakirwa igihe hasuzumwa ikibazo cy’akarengane cyazanywe n’uwo baburana.8 [53] Ku birebana n’amafaranga y’ikurikiranarubanza n’igihembo cy’Avoka ababuranyi basaba kuri uru rwego, Urukiko rurasanga ntawayahabwa kuko bombi bagize icyo batsindira mu rubanza. III. ICYEMEZO CY’URUKIKO [54] Rwemeje ko ikirego cyatanzwe na Kigali Ceramica & Furniture Ltd isaba gusubirishamo ku mpamvu z’akarengane urubanza Nᵒ RCOMAA 00049/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku itariki ya 23/08/2019 gifite ishingiro kuri bimwe; [55] Rwemeje ko urubanza Nᵒ RCOMAA 00049/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku itariki ya 23/08/2019 ruhindutse kuri bimwe; [56] Rwemeje ko Kigali Ceramica & Furniture Ltd igomba kwishyura Guaranty Trust Bank (Rwanda) Plc umwenda ungana na 793.153.387,55 Frw; [57] Rutegetse Kigali Ceramica & Furniture Ltd kwishyura Guaranty Trust Bank (Rwanda) Plc umwenda ungana na 793.153.387,55 Frw.

8 Reba Urubanza Nº RS/INJUST/RCOM 00005/2018/SC rwaciwe ku wa 12/06/2020, haburana PRIME Insurance Ltd na KANSIIME James, igika cya 41.