Re MELOHOLDINGS Ltd

# Re MELOHOLDINGS Ltd

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-04-10 - Case/document no.: RCOMA 00004/2023/HCC - Collection: Commercial High Court

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Re MELOHOLDINGS Ltd [Rwanda URUKIKO RUKURU RW’UBUCURUZI – RCOMA 00004/2023/HCC (Mutajiri, P.J.) 10 Mata 2023] Amategeko agenga imiburanishirize y’imanza – Kwakira ikirego – Igihano gihatira umuyobozi wo mu nzego za Leta kwishyura – Ikirego gihatira ubuyobozi kubahiriza icyemezo cy’urukiko ntikireba gusa imanza z’ubutegetsi ahubwo kiba kiri mu bubasha bw’urukiko rwaburanishije urwo rubanza rwabaye itegeko, kandi igihano kimuhatira ubwe kwishyura gitangwa n’Urukiko mu manza zose Leta, izindi nzego z’Ubutegetsi cyangwa urundi rwego rwa Leta zabayemo ababuranyi – Itegeko N° 22/2018 ryo ku wa 29/4/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi nk’uko ryahinduwe kandi ryujujwe kugeza ubu, ingingo ya 183 na 184. Incamake y’ikibazo: Sosiyete Meloholdings Ltd ivuga ko yatsinze Umujyi wa Kigali mu rubanza bari bareganyemo, urukiko ruyitegeka ibyo ugomba kwishyura, maze urubanza rugahita rurangizwa by’agateganyo. Nyuma yabyo, sosiyete Meloholdings Ltd ivuga ko yandikiye Umujyi wa Kigali iwusaba gushyira mu bikorwa icyemezo cy’urukiko, maze ikishyurwa ariko ko bitakozwe, bituma irega Umuyobozi Mukuru Ushinzwe Ibikorwa by’Umujyi wa Kigali mu Rukiko rw’Ubucuruzi isaba kumuhatira gushyira mu bikorwa icyemezo cy’Urukiko inasaba kandi no kumuca ibihano. Uru Rukiko rwemeje ko Umujyi wa Kigali ufite igihe cy’amezi atandandatu ngo ube warangije kwishyura amafaranga wategetswe kwishyura, ko ndetse bigaragara ko watangiye kwishyura ayo mafaranga, bityo ngo nta mpamvu ihari yatuma ruhatira gushyira mu bikorwa icyemezo cy’Urukiko. Sosiyete Meloholdings Ltd ibonye ko itishyuwe na nyuma y’igihe yahawe, yandikiye Umuvunyi Mukuru asaba kuhatira umujyi wa Kigali gushyira mu bikorwa icyemezo cy’urukiko ariko ntibyagira icyo bitanga. Sosiyete Meloholdings Ltd ikomeza yisobanura ivuga ko urukiko rwanzuye ko ikirego kitaragombaga kwakirwa kuko urukiko rw’ubucuruzi rutari rufite ububasha bwo kuburanisha ibibazo byerekeye ibyemezo bifatirwa abayobozi, kuko ingingo ya 183 n’iya 184 y’itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano n’iz’ubucuruzi urega yashingiyeho zibarirwa mu miburanishirize y’imanza z’ubutegetsi, bituma ijurira mu Rukiko Rukuru rw’Ubucuruzi irusaba gusuzuma niba ingingo ya 183 n’iya 184 za CPCCSA zashingiweho zireba gusa imanza z’ubutegetsi cyangwa zishobora gukoreshwa no ku zindi manza. Incamake y’icyemezo : Ikirego gihatira ubuyobozi kubahiriza icyemezo cy’urukiko ntikireba gusa imanza z’ubutegetsi ahubwo kiba kiri mu bubasha bw’urukiko rwaburanishije urwo rubanza rwabaye itegeko, kandi igihano kimuhatira ubwe kwishyura gitangwa n’Urukiko mu manza zose Leta, izindi nzego z’Ubutegetsi cyangwa urundi rwego rwa Leta zabayemo ababuranyi Ubujurire bufite ishingiro.

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Amategeko yashingiweho: Itegeko N° 22/2018 ryo ku wa 29/4/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi nk’uko ryahinduwe kandi ryujujwe kugeza ubu, ingingo ya 183 na 184. Imanza zifashishijwe: RCOMA 00008/2022/CA, Umuhumuza vs ENGIN Ltd, rwaciwe n’Urukiko rw’Ubujurire kuwa 30 Ukuboza 2022. Urubanza I.IMITERERE Y’URUBANZA [1] Urubanza rwatangiye Meloholdings Ltd ivuga ko yatsinze Umujyi wa Kigali mu rubanza RCOM00099/2022/TC, aho mu cyemezo cy’urukiko cyo kuwa 06/04/2022, mu byategetswe n’urukiko ngo harimo ko Umujyi wa Kigali ugomba kuyishyura (678,925,348Frws taxes exclusives, ahwanye n’ibikoresho byagemuwe mu bigo by’amashuri, kandi uru rubanza rugahita rurangizwa by’agateganyo kubijyanye n’iyishyurwa ry’aya mafaranga. Meloholdings Ltd ikomeza isobanura yuko mu mabaruwa atandukanye ngo yandikiye Umujyi wa Kigali iwusaba gushyira mu bikorwa icyemezo cy’urukiko, Umuyobozi Mukuru Ushinzwe Ibikorwa by’Umujyi wa Kigali (City Manager, Madamu Rugaza Julian) mu ibaruwa ye No. ref. 19656/07.01.11/22 yo kuwa 26/04/2022 ngo yanditse asubiza, avugamo ko Umujyi wa Kigali uzishyura amafaranga ari mu cyemezo cy’urukiko mu mezi atandatu (6).Kubera ko Meloholdings ngo yumvaga ko ubwo Urukiko rwari rwategetse ko Umujyi wa Kigali ugomba kwishyura by’agateganyo ariko wo ukaba warumvaga ko ugomba kwishyura mu gihe cy’amezi atandatu(6), Meloholdings yatanze ikirego mu Rukuko rw’Ubucuruzi irusaba gutegeka Umuyobozi w’Umujyi wa Kigali gushyira mu bikorwa icyemezo cy’Urukiko mu rubanza RCOM 00099/2022/TC.Mu bushishozi bwarwo mu rubanza RCOM 693/2022/TC rwaciwe ku itariki ya 13/05/2022, Urukiko rwavuze ko Umujyi wa Kigali ufite igihe cy’amezi atandandatu ngo ube warangije kwishyura amafaranga wategetswe kwishyura, ko ndetse bigaragara ko watangiye kwishyura ayo mafaranga, bityo ngo nta mpamvu ihari yatuma ruhatira umuyobozi w’umujyi wa Kigali gushyira mu bikorwa icyemezo cy’Urukiko. [2] Nyuma y’icyemezo cyo kudahatira Umujyi wa Kigali gushyira mu bikorwa ibyo yategetswe mu rubanza RCOM 00099/2022/TC, Meloholdings ngo yabonye nta kundi yabigenza uretse gutegereza amezi atandatu (6). Ayo mezi atandatu ngo yari kurangirana ku itariki 06/10/2022. Meloholdings Ltd ivuga yuko nyuma yo kubona ko nta bushake bwo kwishyura Umujyi wari ufte, Meloholdings ngo yitabaje Umuvunyi Mukuru ngo irebe ko yayifasha gutuma Umujyi wa Kigali wubahiriza icyemezo cy’Urukiko. Ngo ni muri urwo rwego ku itariki ya 15/09/2022 Umuvunyi Mukuru yandikiye Umuyobozi w’Umujyi wa Kigali amugira inama yo gushyira mu bikorwa icyemezo cy’Urukiko cyavuzwe haruguru mbere y’uko amezi atandatu (6) arangira. Urega avuga ko Umuyobozi w’Umujyi wa Kigali Kigali yanze gushyira mu bikorwa inama z’Umuvunyi Mukuru kugeza n’ubu. Nyuma y’aho amezi atandatu(6) Umujyi wa Kigali wavugaga uhabwa n’itegeko ngo ube wishyuye arangiriye,ibinyujije ku muhesha w’inkiko wabigize umwuga, ku itariki ya 18/10/2022 Meloholdings Ltd yandikiye Umuyobozi w’Umujyi wa Kigali imusaba kurangiza urubanza RCOM 00099/2022/TC. Mu gisubizo cyatanzwe n’Umuyobozi w’Umujyi wa Kigali mu ibaruwa ye yo kuwa 02/11/2022 ngo yivugiye nta

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gushidikanya ko urwo rubanza rwajuririwe bityo ko hagomba gutegerezwa urubanza mu bujurire rukaburanishwa mu mizi.Iyi baruwa ngo n’ikimnyetso simusiga ko Umujyi wa Kigali nta gahunda ifite yo kurangiza urubanza RCOM 00099/2022/TC, Urega yibutsa ko ku mafaranga angana na 678,925,348Frws hatabariwemo imisoro, Umujyi wa Kigali wategetswe kwishyura, ngo wishyuyemo angana na 220,204,722 Frws hatabariwemo imisoro, ngo bivuze ko asigaje kwishyurwa angana na 458,720,626 Frws hatabariwemo imisoro. [3] Muri uru rubanza Meloholdings Ltd ikaba yarasabaga Urukiko rw’ Ubucuruzi guhatira Umuyobozi w’Umujyi wa Kigali gushyira mu bikorwa icyemezo cy’urukiko RCOM 00099/2022/TC ndetse yasabye urukiko guca ibihano Umuyobozi w’Umujyi wa Kigali bimuhatira kurangiza urubanza ndetse yanasabye urukiko gutegeka Umuyobozi w’Umujyi wa Kigali kuyishyura indishyi kubera ibyo yatanze kuri uru rubanza. [4] Urukiko mu guca urubanza rushingiye kukuba rwarasanze Umuyobozi w’Umujyi wa Kigali aregwa ku giti cye kugira ngo acibwe igihano kimuhatira kurangiza urubanza, hashingiwe ku ngingo ya 182 y’itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. Iyi ngingo ivuga ko Urukiko rushobora gutegeka igihano gihatira kurangiza urubanza mu buryo bw’umubare mbumbe w’amafaranga cyangwa umubare w’amafaranga azajya atangwa buri gihe hazajya hashira igihe rugennye. [5] Nyuma yo gusanga urubanza RCOM 00099/2022/TC rwategetse Umujyi wa Kigali kwishyura Meloholdings Ltd 678,925,348Frws ar’urubanza rw’ubucuruzi kandi aho umushingamategeko yateganyije ibihano ku bayobozi b’inzego z’ubutegetsi ari mu manza z’ubutegetsi. Ko ikigaragaza ko urubanza RCOM 00099/2022/TC atar’urw’ubutegetsi nuko nta cyemezo Umuyobozi w’Umujyi yafatiwe Meloholdings Ltd. Ingingo ya 177 y’itegeko rivuzwe isobanura yuko Umwanzuro utanga ikirego cy’ubutegetsi womekwaho kopi y’icyemezo cy’ubuyobozi kinengwa iyo cyanditse, kimwe n’inyandiko igaragaza ugutakamba kwakorewe umuyobozi wo ku rwego rwisumbuye ku rwafashe icyemezo. Urukiko rusanze na none ingingo ya 177 kugeza kuya 184 zivuga ku miburanishirize y’imanza z’ubutegetsi, birumvikana ko kuba Meloholdings Ltd izishingiraho itanga ikirego cyayo m’urukiko rw’ubucuruzi byerekana ko yareze nabi, kandi ko atagombaga kurega Umuyobozi w’Umujyi wa Kigali ku giti cye muri uru rukiko kandi ingingo zivuzwe zikoreshwa igihe har’icyemezo cy’Umuyobozi w’Urwego rwa Leta cyabangamiye uwagifatiwe. Nta cyemezo Umuyobozi w’Umujyi wa Kigali yafatiye Meloholdings Ltd uretse kuba Umuyobozi w’Umujyi wa Kigali yarasabwe kurangiza urubanza RCOM 00099/2022/TC abisabwe n’Umuhesha w’Inkiko hamwe n’Umuvunyi Mukuru nawe akabasubiza abamenyesha ko Umujyi wa Kigali utishimiye imikirize y’urubanza RCOM 00099/2022/TC, bityo ko yarujuririye, kubera iyo mpamvu irangiza ryurwo rubanza ngo rigomba gutegereza icyemezo cy’Urukiko Rukuru rw’Ubucuruzi kuri urwo bujurire. Byongeye nkuko byavuzwe haruguru, ingingo ya 183 n’iya 184 y’itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano n’iz’ubucuruzi urega yagiye agarukaho nazo zibarirwa mu mutwe "chapitre" y’Imiburanishirize y’imanza z’ubutegetsi , bityo rero nkuko byavuzwe, Meloholdings Ltd ntabwo yari gutanga iki kirego, niba kandi ivuga ko urubanza RCOM 00099/2022/TC rwagombaga kurangizwa by’agateganyo, ko ubujulire butabuza irangizwa ryabwo , ibyo nabyo byasuzumwa ariko mu kindi kirego gitanzwe hatarezwe Umuyobozi b’Umujyi wa Kigali ku giti cye kandi asabirwa gucibwa ibihano. Bityo rero hashingiwe kubisobanuro byatanzwe urukiko rusanze iki kirego cya Meloholdings Ltd kitakiriwe ngo gisuzumwe mu mizi kuko cyatanzwe

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m’uburyo budakurikije amategeko, byongeye kandi nta nubwo urukiko rwubucuruzi rufite ububasha bwo kuburanisha ibibazo byerekeye ibyemezo. [6] Meloholdings Ltd ikaba itarishimiye imikirize y’urubanza maze ijurira isaba gusuzuma niba ingingo ya 183 n’iya 184 za CPCCSA zireba gusa imanza z’ubutegetsi. [7] Muri uru rubanza hakaba hagomba gusuzumwa niba ingingo ya 183 n’iya 184 za CPCCSA zireba gusa imanza z’ubutegetsi gusa cyangwa zishobora gukoreshwa no ku zindi manza. II. ISESENGURA RY’IKIBAZO Kubirebana no gusuzuma niba ingingo ya 183 n’iya 184 za CPCCSA zireba gusa imanza z’ubutegetsi gusa cyangwa zishobora gukoreshwa no ku zindi manza [8] Uburanira Meloholdings Ltd asobanura ko mu gace ka 10 k’urubanza rujuririrwa, Urukiko rwavuze ko ingingo ya 183 n’iya 184 y’itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano n’iz’ubucuruzi urega yagiye agarukaho nazo zibarirwa mu mutwe "chapitre" y’Imiburanishirize y’imanza z’ubutegetsi, bityo rero nkuko byavuzwe, Meloholdings Ltd ntabwo yari gutanga iki kirego. Ibi ninbyo Urukiko rwashingiye rwanga kwakira ikirego cya Meloholdings ikaba isanga izo ngingo zikoreshwa mu manza zose kuko ntahavugwamo ko zirebana n’imanza runaka. Nko mu ngingo ya 184 havugwamo umuyobozi wanze kubahiriza ibyategetswe mu rubanza muri rusange. Kwanga kubahiriza ibyategetswe mu rubanza bikozwe n’umuyobozi bifatwa nk’icyemezo cy’ubuyobozi gishobora kuba cyanditse cyangwa kitanditse. Ingingo ya 184 yavuzwe haruguru ikaba iha urukiko rwafashe icyemezo umuyobozi yanze gushyira mu bikorwa kumusaba ibisobanuro no kuba rwamuhatira gushyira mu bikorwa icyo cyemezo Icyemezo urukiko rwafashe cyo kutakira ikirego cya Meloholdings cyanatuma umuntu akeka ko uko guhindura ibisobanuro by’ingingo zavuzwe haruguru byasa nk’ibigaraza ko rushakisha impamvu zatuma Umujyi wa Kigali utishyura amafaranga wategetswe kwishyura, cyane cyane ko mu rubanza RCOM 00693/2022/TC urukiko rwari rwashingiye ku ngingo ya 183 rwemeza ko no mu kurangiza imanza z’ubucuruzi Umujyi wa Kigali wari ufite amezi atandatu yo gushyira mu bikorwaibyategetswe n’Urukiko. Meloholdings ikaba isaba Urukiko Rukuru rw’Ubucuruzi ko rwakwemeza ko ikirego cyayo cyakirwa. UKO URUKIKO RUBIBONA [9] Ingingo ya 181 y’Itegeko N° 22/2018 ryo ku wa 29/4/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi nk’uko ryahinduwe kandi ryujujwe kugeza ubu iteganya ko ‘’Iyo urukiko rufashe icyemezo mu manza z’ubutegetsi, rushobora gutegeka ubuyobozi gukora icyo rwemeje cyangwa kudakora icyo rubujije kandi rugateganya igihano cyubahirizwa guhera ku itariki rugena mu gihe icyo rwemeje cyaba kidakurikijwe’’. Ingingo ya 183, igika cya mbere, y’Itegeko n° 22/2018 ryo ku wa 29/4/2018 ryavuzwe haruguru iteganya ko ‘’Iyo urubanza rwabaye itegeko rutegeka Leta, Umujyi wa Kigali, ubuyobozi bw’Akarere cyangwa urundi rwego rwa Leta kuriha amafaranga rwagennye, ayo mafaranga agomba kwishyurwa mu mezi atandatu (6) uhereye ku munsi w’imenyeshwa ry’urubanza’’. Ingingo ya 184, igika cya mbere (1), y’Itegeko N° 22/2018 ryo ku wa 29/4/2018

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ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi itegenya ko ‘’Umuyobozi wanze kubahiriza ibyategetswe mu rubanza ashobora guhamagarwa mu rukiko rwafashe icyemezo kugira ngo yisobanure ku mpamvu zamubujije kubyubahiriza, bisabwe n’umuburanyi ubifitemo nyungu’’. Igika cya gatatu (3) cy’iyo ngingo giteganya ko ‘’ Iyo impamvu zatumye atabyubahiriza nta shingiro zifite cyangwa se iyo gihe cyavuzwe mu gika cya 2 cy’iyi ngingo kitubahirijwe, urukiko rugena igihano gihatira umuyobozi ubwe kubahiriza urubanza mu gihe cyose ruzaba rutararangizwa’’. Ingingo ya 158, igika cya 2 y’iryo tegeko iteganya ko Nyamara, iyo Urukiko rwajuririwe rusanze urubanza rwari rwaregewe mu buryo bukurikije amategeko urukiko rwaruciye ku rwego rubanza rukavuga ko rutakiriwe kandi rwaragombaga kwakirwa, Urukiko rwajuririwe rurarwakira, rukagaragaza ko rwagombaga kwakirwa ku rwego rwa mbere; rukarutesha agaciro maze rukarusubiza Urukiko rwari rwaruciye kugira ngo ruruburanishe mu mizi, nta yindi ngwate y’amagarama itanzwe. [10] Iki kibazo kikaba cyarahawe umurongo n’urukiko rw’Ubujurire mu rubanza RCOMA 00008/2022/CA, mu rubanza ENGIN Ltd isaba gutegeka Umuyobozi wa WASAC Ltd, Umuhumuza Gisèle, rwaciwe kuwa 30 Ukuboza 2022 aho urwo rubanza rwatanze umurongo rusobanura ko n’ubwo ibivugwa mu ngingo ya 183 n’iya 184, igika cya gatatu (3), z’Itegeko n° 22/2018 ryo ku wa 29/4/2018 ryavuzwe haruguru zigaragara mu nteruro ya V irebana n’imiburanishirize yihariye, mu mutwe urebana n’imiburanishirize y’imanza z’ubutegetsi, mu cyiciro cya kabiri (2) kirebana n’igihano gihatira ubuyobozi kubahiriza icyemezo cy’urukiko, Umushingamategeko yumvikanisha ko igihano gihatira umuyobozi ubwe kubahiriza urubanza rwabaye Itegeko gitangwa n’Urukiko mu manza zose Leta, izindi nzego z’Ubutegetsi cyangwa urundi rwego rwa Leta zabayemo ababuranyi, kandi zategetswe kuriha amafaranga rwagennye, kikaba gitangwa mu gihe Umuyobozi atagaragaza impamvu zifite ishingiro zatumye atubahiriza urwo rubanza rwabaye Itegeko cyangwa mu gihe atubahirije igihe ntarengwa yahawe cyo kurwubahiriza nyuma yo kugaragaza impamvu zifite ishingiro zatumye atarubahiriza mu mezi atandatu (6) uhereye ku munsi w’imenyeshwa ry’urubanza. [11] Rusanga urwo rukiko rwarasobanuye mu buryo busobanutse ko igihano cyo kubahiriza urubanza kivugwa mu ngingo ya 181 y’Itegeko N° 22/2018 ryo ku wa 29/4/2018 ryavuzwe haruguru kigenwa mu manza z’ubutegetsi mu gihe kimwe n’ibindi byategetswe n’Urukiko, kandi gitangwa n’Ubuyobozi (Ubutegetsi), ni ukuvuga Leta, inzego zayo cyangwa urundi rwego rwa Leta, mu gihe urubanza rwaciwe ruzaba rutubahirijwe guhera igihe yagenwe n’Urukiko. Rukaba rwarasesenguye niba ibivugwa mu ngingo ya 184 yavuzwe haruguru birebana gusa n’imanza z’ubutegetsi zabaye itegeko zitubahirijwe n’Umuyobozi, bitareba imanza z’ubucuruzi aho umujyi wa Kigali, Ubuyobozi bw’Akarere cyangwa urundi rwego Leta rwabaye umuburanyi. [12] Mugusubiza icyo kibazo rukaba rwarasobanuye ko ingingo ya 181 yavuzwe haruguru yumvikanisha ko Urukiko ruburanisha imanza z’ubutegetsi, uretse gukuraho icyemezo cy’umuyobozi kidakurikije amategeko cyangwa gutegeka Ubuyobozi guha umuturage indishyi z’igihembo yatewe n’icyemezo cya bwo, rushobora gutegeka Ubuyobozi gukora icyo rwemeje, by’umwihariko kudakora icyo rubujije, ndetse no kubuha igihano mu gihe butazabahiriza icyo rwemeje. [13] Urukiko rw’Ubujurire rukaba rwarasobanuye ko rurasanga ingingo ya 183 n’iya 184 z’Itegeko N° 22/2018 ryo ku wa 29/4/2018 ryavuzwe haruguru zigomba gusomerwa hamwe kandi zumvikanisha ko umuburanyi runaka ashobora gutanga ikirego asaba Urukiko rwaciye

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urubanza rwabaye ndakuka, aho Leta, Umujyi wa Kigali, Akarere cyangwa urundi rwego rwa Leta zategetswe kuriha amafaranga, guhamagaza Umuyobozi wanze kuriha mu mezi atandatu (6) uhereye ku munsi w’imenyeshwa ry’urubanza, kugira ngo yisobanure ku mpamvu zamubujije kubahiriza icyemezo cyarwo. [14] Rwakomeje rusobanura ko rusanga n’ubwo ibivugwa mu ngingo ya 183 n’iya 184, igika cya gatatu (3), z’Itegeko N° 22/2018 ryo ku wa 29/4/2018 ryavuzwe haruguru zigaragara mu nteruro ya V irebana n’imiburanishirize yihariye, mu mutwe urebana n’imiburanishirize y’imanza z’ubutegetsi, mu cyiciro cya kabiri (2) kirebana n’igihano gihatira ubuyobozi kubahiriza icyemezo cy’urukiko, Umushingamategeko yumvikanisha ko igihano gihatira umuyobozi ubwe kubahiriza urubanza rwabaye Itegeko gitangwa n’Urukiko mu manza zose Leta, izindi nzego z’Ubutegetsi cyangwa urundi rwego rwa Leta zabayemo ababuranyi, kandi zategetswe kuriha amafaranga rwagennye, kikaba gitangwa mu gihe Umuyobozi atagaragaza impamvu zifite ishingiro zatumye atubahiriza urwo rubanza rwabaye Itegeko cyangwa mu gihe atubahirije igihe ntarengwa yahawe cyo kurwubahiriza nyuma yo kugaragaza impamvu zifite ishingiro zatumye atarubahiriza mu mezi atandatu (6) uhereye ku munsi w’imenyeshwa ry’urubanza. [15] Rwavuze ko rusanga Umushingamategeko yumvikanisha kandi ko icyo gihano kigenwa n’Urukiko rwaburanishije urubanza rwabaye Itegeko rutabahirijwe. Uretse n’ibyo, Urukiko rw’Ubujurire rurasanga igihano cyo kubahiriza urubanza kivugwa mu ngingo ya 181 y’Itegeko N° 22/2018 ryo ku wa 29/4/2018 ryavuzwe haruguru kigenwa mu manza z’ubutegetsi mu gihe kimwe n’ibindi byategetswe n’Urukiko, kandi gitangwa n’Ubuyobozi (Ubutegetsi), ni ukuvuga Leta, inzego zayo cyangwa urundi rwego rwa Leta, mu gihe urubanza rwaciwe ruzaba rutubahirijwe guhera igihe yagenwe n’Urukiko. [16] Urukiko rushingiwe ku byagaragajwe haruguru, rurasanga ibyasobanuwe n’Urukiko rw’ubucuruzi ko igihano gihatira kurangiza urubanza kirebana gusa n’imanza z’ubutegetsi, nta shingiro bifite, bityo kuba ikirego cyari cyaregewe urukiko rw’ubucuruzi mu buryo bukurikije amategeko rukanga kucyakira kandi rwaragombaga kucyakira, hashingiwe ku biteganywa n’ingingo ya 158, igika cya 2 y’Itegeko N° 22/2018 ryo ku wa 29/4/2018 ryavuzwe haruguru, urubanza RCOM 02007 /2022/TC rukaba ruteshejwe agaciro, urubanza rukaba rusubijwe mu Rukiko rw’Ubucuruzi kugira ruruburanishe mu mizi. III.ICYEMEZO CY’URUKIKO [17] Rwemeje ko ubujurie bwa Meloholdings Ltd gifite ishingiro. [18] Rwemeje ko urubanza RCOM 02007 /2022/TC ruteshejwe agaciro [19] Rutegetse Urukiko rw’Ubucuruzi kuburanisha mu mizi ikirego cya Meloholdings Ltd gisaba guhatira Umuyobozi w’Umujyi wa Kigali gushyira mu bikorwa icyemezo cy’urukiko RCOM 00099/2022/TC.