DEVELOPMENT BANK OF RWANDA (BRD) N’ ABANDI v. NYIRANDIHANO N’ ABANDI

DEVELOPMENT BANK OF RWANDA (BRD) N’ ABANDI v. NYIRANDIHANO N’ ABANDI

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-03-16 - Case/document no.: RCOMAA 00041-00042- 00043/2022/CA - Collection: Court of Appeal

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DEVELOPMENT BANK OF RWANDA (BRD) N’ ABANDI v. NYIRANDIHANO N’ ABANDI [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00041-00042- 00043/2022/CA (Munyangeri, P.J., Kamere na Ngagi, J.) 16 Werurwe 2023 Amasezerano – Umuhamya mu masezerano – Umuhamya mu maszeano ntiyafatwa nk’umwe mu bayagize kuko nta nshingano aba ayafitemo – Uruhare rw’ umuhamya mu masezerano ni ukwemeza gusa ko ayo masezerano yabaye umuhamya ahari nk’uko binakorwa mu masezerano atandukanye aho usanga abayagiranye basinye ariko hagasinya n’abatangabuhamya bemeza ko yakozwe bahari – Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, iteganya ibikurikira, ingingo ya 66 niya 68. Incamake y’ikibazo: Binyuze muri gahunda ya privatization, uwitwa Nemeyabahizi Jean Baptiste yaguze na Leta y’u Rwanda icyari Projet Pouzzolane Chaux et Troubles (PPCT), ashinga sosiyete yitwa GREAT LAKES CEMENTS Ltd idahamagarira rubanda kuyiguramo imigabane (Private Company), ashoramo imari yubaka uruganda rukora sima ndetse n’indi mishinga itandukanye. Nemeyabahizi Jean Baptiste yagiranye na DEVELOPMENT BANK OF RWANDA (BRD) amasezerano y’ubwumvikane bw’abanyamigabane shareholder’s agreement bituma abanyamigabane baba babiri, Nemeyabahizi Jean Baptiste agira imigabane ingana na 75,90%, naho BRD igiramo imigabane ingana na 24,10%. Nemeyabahizi Jean Baptiste yagiranye na GRANDS LACS HOLDING Ltd amasezerano y’ubugure bw’imigabane yiswe

Contrat de cession et d’acquisition d’actions dans la société Great Lakes Cements Ltd, maze iyi sosiyete igura imigabane yose Nemeyabahizi Jean Baptiste yari afite muri GREAT LAKES CEMENTS Ltd, hatitawe ku gaciro kayo valeur nominale kari mu mategeko shingiro, ahubwo hagendewe ku gaciro impande zombi zumvikanyeho kangana na 200.000.000Frw. Na none Nemeyabahizi Jean Baptiste yaje kugurisha GRANDS LACS HOLDING Ltd imirima ibiri, umwe ufite 15,86 ha n’undi ufite 7.17 ha, anayegurira uruhushya yari afite rwo kubyaza umusaruro igishanga gifite 21.75 ha, byose ku gaciro kangana na 300.000.000Frw, ariko impande zombi zumvikana ko ubwo bwishyu bwose buzatangwa nyuma y’uko imihango yo kuyandika iyo mitungo irangiye.

Nemeyabahizi Jean Baptiste yatanze ikirego mu Rukiko rw’Ubucuruzi arega sosiyete GRANDS LACS HOLDING Ltd, GREAT LAKES CEMENTS Ltd na DEVELOPMENT BANK RWANDA, asaba Urukiko rw’Ubucuruzi gutegeka abaregwa kumwishyura 868.117.567Frw yishyuye imyenda ya GREAT LAKES CEMENTS Ltd hatabariwemo 337.542.324Frw y’imbonezamusaruro, indishyi z’akababaro, igihembo cya Avoka n’ikurikiranarubanza.

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Uwari uhagarariye GRANDS LACS HOLDING Ltd na GREAT LAKES CEMENTS Ltd yatanze inzitizi yo guhagarika iburanisha mu gihe hagitegerejwe ko ikirego nshinjabyaha GRANDS LACS HOLDING Ltd yarezemo Nemeyabahizi Jean Baptiste icyaha cyo kwihesha ikintu cy’undi hakoreshejwe uburiganya, kugurisha ikintu cy’undi azi ko atari icye no kuyobya Abacamanza, kuko ibyo byaha aregwa bifitanye isano n’ibyo nawe aregera. Mu rubanza rwaciwe n’Urukiko rw’Ubucuruzi, Urukiko rwemeje ko ikirego cyatanzwe na Nemeyabahizi Jean Baptiste gifite ishingiro kuri bimwe; maze rutegeka ko BRD Ltd igomba kumwishyura 4.734.259 Frw, ahwanye n’uruhare rwayo ku mwenda sosiyete GREAT LAKES CEMENTS Ltd yari ibereyemo I&M BANK Ltd, n’indishyi mbonezamusaruro zikomoka kuri uwo mwenda zingana na 256.310 Frw, yose hamwe akaba 4.990.569 Frw. Urukiko rw’Ubucuruzi rwemeza kandi ko GREAT LAKES CEMENTS Ltd igomba kwishyura Nemeyabahizi Jean Baptiste 18.485.406 Frw, akomoka ku mwenda iyo sosiyete yari ibereyemo abaturage bayikoreye ndetse n’amafaranga y’ingurane y’ubutaka bw’abaturage iyo sosiyete yafashe kugira ngo yagure ibikorwa byayo, n’indishyi mbonezamusaruro zikomoka kuri uwo mwenda zingana na 3.037.179 Frw, yose hamwe akaba 21.522.585Frw, Rwemeza kandi ko BRD na GREAT LAKES CEMENTS Ltd bagomba gufatanya guha Nemeyabahizi Jean Baptiste 200.000 Frw y’ikurikiranarubanza kandi ko GRANDS LACS HOLDINGS Ltd itategekwa kwishyura

Nemeyabahizi Jean Baptiste 300.000.000 Frw akomoka ku bugure bw’imirima ibiri n’uruhushya rwo kubyaza umusaruro igishanga, mu gihe cyose uwo mutungo utarayandikwaho. Ababuranyi bose ntibishimiye imikirize y’urubanza rwaciwe TC, bayijurira mu Rukiko Rukuru rw’Ubucuruzi. Sosiyete WHITE CONSTRUCTION Ltd, Nyirandihano Madeleine na KOPERATIVE DUHAHIRANE GISOZI bagobotse ku bushake, maze Urukiko Rukuru rw’Ubucuruzi rwemeza ko ukugoboka kwabo kutakiriwe.

Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza, rwemera ko sosiyete GREAT LAKES CEMENT Ltd ndetse na GRANDS LACS HOLDING Ltd ziretse ikirego, rwemeza kandi ko ubujurire bwatanzwe na BRD nta shingiro bufite, bityo ko ikirego cyatanzwe na Nemeyabahizi Jean Baptiste arega BRD gifite ishingiro kuri bimwe. BRD, Nyirandihano Madeleine na Nemeyabahizi Jean Baptiste ntibishimiye imikirize y’urubanza maze bayijuririra mu Rukiko rw’Ubujurire.Urukiko rwaciye urubanza, rwemeza ko sosiyete GREAT LAKES CEMENTS Ltd, GRANDS LACS HOLDING Ltd hamwe na Ese Nemeyabahizi Jean Baptiste zivanywe mu rubanza, maze haburanishwa uwo BRD Ltd na Nemeyabahizi Jean Baptiste.

BRD Ltd yiregura ivuga ko Urukiko Rukuru rw’Ubucuruzi rwasesenguye nabi amasezerano yo kugurisha imigabane, kandi ko hari ibimenyetso yashyikirije Urukiko Rukuru rw’Ubucuruzi rukabyirengagiza bigatuma rusobanura ibintu uko bitari, kandi ko amasezerano yabaye hagati ya GRANDS LACS HOLDING Ltd na Nemeyabahizi Jean Baptiste atarebaga BRD, bityo rero

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Urukiko rwagombaga gushingira ku ngingo ya 113 y’Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano. Nemeyabahizi avuga ko Urukiko Rukuru rw’Ubucuruzi rutamugeneye indishyi mbonezamusaruro n’iz’ akababaro yasabye mu Rukiko Rukuru rw’ Ubucuruzi, kandi ko BRD itari mu masezerano nk’umutangabuhamya ahubwo yari mu masezerano nk’ugomba kuyashyira mu bikorwa. BRD Ltd ivuga na none ko mu masezerano y’ubugure bw’imigabane impande zombi zumvikanye ku giciro cya 200.000.000 Frw hatitawe ku gaciro k’imigabane (valeur nominale); kandi ko kuba yarasinye nk’umuhamya ku masezerano y’ubugure bw’imigabane yabaye hagati ya Nemeyabahizi Jean Baptiste na GRANDS LAKES HOLDING Ltd, yabikoze nk’umwe mu banyamigabane, bityo ikaba isaba Urukiko rw’Ubujurire kuzasesengura neza amasezerano yabaye hagati ya GRANDS LACS HOLDING Ltd na Nemeyabahizi Jean Baptiste, maze rukemeza ko itarebwa nayo. Incamake y icyemezo: Uruhare rw’umuhamya mu masezerano ni ukwemeza gusa ko ayo masezerano yabaye umuhamya ahari nk’uko binakorwa mu masezerano atandukanye aho usanga abayagiranye basinye ariko hagasinya n’abatangabuhamya bemeza ko yakozwe bahari. Ubujurire bufite ishingiro. Amategeko yashingiweho: Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, iteganya ibikurikira, ingingo ya 66 niya 68. Imanza zifashishijwe: Urubanza RCAA 00002/2020/CA haburana Ndatinya Védaste, Gakwaya Aloys na Biberabagabo Jean Bosco rwaciwe ku wa 28/07/2022 ; Urubanza I. IMITERERE Y’URUBANZA

[1] Ku wa 30/03/2007, binyuze muri gahunda ya privatization, Nemeyabahizi Jean Baptiste yaguze na Leta y’u Rwanda icyari “Projet Pouzzolane Chaux et Troubles (PPCT)”, ashinga sosiyete yitwa “GREAT LAKES CEMENTS Ltd” idahamagarira rubanda kuyiguramo imigabane (Private Company), ashoramo imari yubaka uruganda rukora sima ndetse n’indi mishinga itandukanye. Ku wa 16/05/2014, NemeyabahizI Jean Baptiste yagiranye na

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DEVELOPMENT BANK OF RWANDA (BRD) amasezerano y’ubwumvikane bw’abanyamigabane (shareholder’s agreement) bituma abanyamigabane baba babiri, Nemeyabahizi Jean Baptiste agira imigabane ingana na 75,90%, naho BRD igiramo imigabane ingana na 24,1%.

[2] Ku wa 10/01/2017, Nemeyabahizi Jean Baptiste yagiranye na GRANDS LACS HOLDING Ltd amasezerano y’ubugure bw’imigabane yiswe “Contrat de cession et d’acquisition d’actions dans la société Great Lakes Cements Ltd”, GRANDS LACS HOLDING Ltd igura imigabane yose Nemeyabahizi Jean Baptiste yari afite muri GREAT LAKES CEMENTS Ltd, hatitawe ku gaciro kayo (valeur nominale) kari mu mategeko shingiro, ahubwo hagendewe ku gaciro impande zombi zumvikanyeho kangana na 200.000.000 Frw. Na none Nemeyabahizi Jean Baptiste yaje kugurisha GRANDS LACS HOLDING Ltd imirima ibiri, umwe ufite 15,86 ha n’undi ufite 7.17 ha, anayegurira uruhushya yari afite rwo kubyaza umusaruro igishanga gifite 21.75 ha, byose ku gaciro kangana na 300.000.000 Frw, ariko impande zombi zumvikana ko ubwo bwishyu bwose buzatangwa nyuma y’uko imihango yo kwandika iyo mitungo kuri GRANDS LACS HOLDING Ltd irangiye.

[3] Nemeyabahizi Jean Baptiste yatanze ikirego mu Rukiko rw’Ubucuruzi arega GRANDS LACS HOLDING Ltd, GREAT LAKES CEMENTS Ltd na DEVELOPMENT BANK RWANDA, asaba Urukiko rw’Ubucuruzi gutegeka abaregwa kumwishyura 868.117.567 Frw yishyuye imyenda ya GREAT LAKES CEMENTS Ltd hatabariwemo 337.542.324 Frw y’imbonezamusaruro, indishyi z’akababaro, igihembo cya Avoka n’ikurikiranarubanza. Uwari uhagarariye GRANDS LACS HOLDING Ltd na GREAT LAKES CEMENTS Ltd yatanze inzitizi yo guhagarika iburanisha mu gihe hagitegerejwe ko ikirego nshinjabyaha GRANDS LACS HOLDING Ltd yarezemo Nemeyabahizi Jean Baptiste icyaha cyo kwihesha ikintu cy’undi hakoreshejwe uburiganya, kugurisha ikintu cy’undi azi ko atari icye no kuyobya Abacamanza, kuko ibyo byaha Nemeyabahizi Jean Baptiste aregwa bifitanye isano n’ibyo nawe aregera. Nemeyabahizi Jean Baptiste yireguye avuga ko iyo nzitizi nta gaciro yahabwa, bitewe n’uko iyo dosiye y’inshinjabyaha yashyinguwe by’agateganyo, kandi ikirego yatanze atari ikirego cy’indishyi zikomoka ku cyaha.

[4] Mu rubanza RCOM 02711/2018/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 31/07/2019, Urukiko rwemeje ko ikirego cyatanzwe na Nemeyabahizi Jean Baptiste gifite ishingiro kuri bimwe; rutegeka ko BRD Ltd igomba kumwishyura 4.734.259 Frw, ahwanye n’uruhare rwayo ku mwenda sosiyete GREAT LAKES CEMENTS Ltd yari ibereyemo I&M BANK Ltd, n’indishyi mbonezamusaruro zikomoka kuri uwo mwenda zingana na 256.310 Frw, yose hamwe akaba 4.990.569 Frw, ko GREAT LAKES CEMENTS Ltd igomba kwishyura Nemeyabahizi Jean Baptiste 18.485.406 Frw, akomoka ku mwenda iyo sosiyete yari ibereyemo abaturage bayikoreye ndetse n’amafaranga y’ingurane y’ubutaka bw’abaturage iyo sosiyete yafashe kugira ngo yagure ibikorwa byayo, n’indishyi mbonezamusaruro zikomoka kuri uwo mwenda zingana na 3.037.179 Frw, yose hamwe akaba 21.522.585 Frw, ko BRD na GREAT LAKES CEMENTS Ltd bagomba gufatanya guha Nemeyabahizi Jean Baptiste 200.000 Frw y’ikurikiranarubanza na 500.00 Frw y’igihembo cya Avoka, ko Nemeyabahizi Jean Baptiste agomba guha GRANDS LACS HOLDING Ltd 200.000 Frw y’ikurikiranarubanza na 500.00

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Frw y’igihembo cya Avoka, ko BRD na GREAT LAKES CEMENT Ltd zigomba gusubiza Nemeyabahizi Jean Baptiste 20.000 Frw y’ingwate y′amagarama yatanze arega, kandi ko GRANDS LACS HOLDINGS Ltd itategekwa kwishyura Nemeyabahizi Jean Baptiste 300.000.000 Frw akomoka ku bugure bw’imirima ibiri n’uruhushya rwo kubyaza umusaruro igishanga, mu gihe cyose uwo mutungo utarayandikwaho.

[5] Ababuranyi bose ntibishimiye imikirize y’urubanza RCOM 02711/2018/TC, bayijurira mu Rukiko Rukuru rw’Ubucuruzi, ubujurire bwabo buhurizwa mu rubanza RCOMA 00729- 00768-00775/2019/HCC kugira ngo buburanishirizwe hamwe Muri urwo rubanza WHITE CONSTRUCTION Ltd, Nyirandihano Madeleine na KOPERATIVE DUHAHIRANE GISOZI bagobotsemo ku bushake, ariko mu rubanza rubanziriza urundi Urukiko Rukuru rw’Ubucuruzi rwemeza ko ukugoboka kwabo kutakiriwe.

[6] Ku wa 28/01/2022, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOMA 00729- 00768-00775/2019/HCC, rwemera ukureka ikirego cyatanzwe na GREAT LAKES CEMENT Ltd ndetse na GRANDS LACS HOLDING Ltd, rwemera ukureka ikirego Nemeyabahizi Jean Baptiste yaregaga GREAT LAKES CEMENTS Ltd ndetse na GRANDS LACS HOLDING Ltd. Rwemeza kandi ko ubujurire bwatanzwe na BRD nta shingiro bufite, ko ikirego cyatanzwe na Nemeyabahizi Jean Baptiste arega BRD gifite ishingiro kuri bimwe, ko imikirize y’urubanza No RCOM 02711/2018/TC rwaciwe ku wa 31/07/2019 ihindutse kuri bimwe. Rutegeka BRD gusubiza Nemeyabahizi Jean Baptiste 424.822.960 Frw ahwanye na 24,1% y’uruhare rwayo yayishyuriye ku mwenda wa GREAT LAKES CEMENTS Ltd ungana na 1.820.655.562 Frw. Rutegeka BRD kwishyura Nemeyabahizi Jean Baptiste 4.734.259 Frw hamwe n’indishyi mbonezamusaruro ziyakomokaho zihwanye na 256.310 Frw, yose hamwe akaba 4.990.569 Frw; rwategetse kandi BRD guha Nemeyabahizi Jean Baptiste mu bujurire, 1.000.000 Frw y’igihembo cya Avoka, 500.000 Frw y’ikurikiranarubanza no kumuzubiza 40.000 Frw y’amagarama yatanze arega. BRD, Nyirandihano Madeleine na Nemeyabahizi Jean Baptiste, ntibishimiye imikirize y’urubanza No RCOMA 00729-00768-00775/2019/HCC bayijuririra mu Rukiko rw’Ubujurire; ubujurire bwabo buhurizwa mu rubanza rumwe kuri RCOMAA 00041-00042-00043/2022/CA.

[7] Iburanisha ry’urubanza ryagiye ryimurwa kubera impamvu zitandukanye, ruburanishwa mu ruhame ku wa 23/01/2023, DEVELOPMENT BANK OF RWANDA (BRD) ihagarariwe na Me Rukangira Emmanuel afatanyije na Me Rwigema Vincent, Nemeyabahizi Jean Baptiste yunganiwe na Me Bayingana Janvier na Me Ndayishimiye Jean Paul, Nyirandihano Madeleine ahagarariwe na Twahirwa Jean Claude wunganiwe na Me Ndondera Christian hamwe na Me Ngarambe Lambert, GRANDS LACS HOLDING Ltd na GREAT LAKES CEMENTS Ltd zihagarariwe na Me Nyangezi Bonane. Urukiko rubanza gusuzuma inzitizi n’ibindi bibazo ababuranyi bifuje ko bibanza gukemuka, birimo kumenya umuburanyi wajuriye hagati ya Nemeyabahizi Jean Baptiste na Entreprise Nemeyabahizi Jean Baptiste (ENJB), kumenya niba Nyirandihano Madeleine afite ububasha n’inyungu muri uru rubanza, no kumenya niba GRANDS LACS HOLDING Ltd na GREAT LAKES CEMENTS Ltd zakomeza kuba ababuranyi kuri uru rwego.

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[8] Ku wa 31/01/2023, Urukiko rwaciye urubanza rubanziriza urundi, rwemeza ko Entreprise Nemeyabahizi Jean Baptiste itajuriye, bityo ikaba ivanywe muri uru rubanza, ko ubujurire bwa Nyirandihano Madeleine nta shingiro bufite, ko ubusabe bwa GREAT LAKES CEMENTS Ltd na GRANDS LACS HOLDING Ltd bwo kuvanwa mu rubanza bufite ishingiro; rutegeka ko Entreprise Nemeyabahizi Jean Baptiste, Nyirandihano Madeleine, GREAT LAKES CEMENT Ltd na GRANDS LACS HOLDING Ltd bavanwe mu rubanza, rwemeza ko iburanisha rizakomeza ku wa 14/02/2023 saa yine n’igice (10:30). Kuri uwo munsi urubanza ntirwaburanishwa rwimurirwa ku wa 21/02/2023; uwo munsi ruburanishwa DEVELOPMENT BANK OF RWANDA (BRD) ihagarariwe na Me Rwigema Vincent afatanyije na Me Buzayire Angѐle, naho Nemeyabahizi Jean Baptiste yunganiwe na Me Bayingana Janvier hamwe na Me Ndayishimiye Jean Paul.

[9] Mu bujurire bwa BRD, ivuga ko Urukiko Rukuru rw’Ubucuruzi rwasesenguye nabi amasezerano yo kugurisha imigabane yo ku wa 10/01/2017, ko kandi rwemeje ko hari umwenda Nemeyabahizi Jean Baptiste yishyuriye BRD. Ivuga kandi ko hari ibimenyetso BRD yashyikirije Urukiko Rukuru rw’Ubucuruzi rukabyirengagiza bigatuma rusobanura ibintu uko bitari. Indi mpamvu ngo ni uko Urukiko Rukuru rw’Ubucuruzi rwakoze ikosa mu kudasuzuma ubujurire rwashyikirijwe na BRD. Ku ruhande rwa Nemeyabahizi Jean Baptiste, avuga ko Urukiko Rukuru rw’Ubucuruzi rutamugeneye indishyi mbonezamusaruro zingana na 242.149.082 Frw n'indishyi z'akababaro zingana na 50.000.000 Frw. Ibi bibazo rero nibyo bisuzumwa muri urubanza hiyongereyeho icy’amafaranga asabwa ajyanye n’ibyagiye ku rubanza.

II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO

A. IBYEREKEYE UBUJURIRE BWA BRD

1.Kumenya niba hari ikosa Urukiko Rukuru rw’Ubucuruzi rwakoze mu gusesengura amasezerano yo kugurisha imigabane yabaye ku wa 10/01/2017, no kumenya niba hari umwenda Nemeyabahizi Jean Baptiste yishyuriye BRD

[10] Abahagarariye BRD bavuga ko nta mwenda Nemeyabahizi Jean Baptiste yishyuriye BRD, ko niba hari umwenda yishyuriye GREAT LAKES CEMENTS Ltd ari yo yawubaza, ko kandi Nemeyabahizi Jean Baptiste atagaragaza umwenda yishyuye uwo ari wo, uwo yishyuye n’igihe yawishyuriye; bityo ko Urukiko Rukuru rw’Ubucuruzi rutagombaga kuyitegeka kwishyura 24.1% by’imyenda yishyuriwe na Nemeyabahizi Jean Baptiste.

[11] Basobanura ko mu gika cya 48 cy’urubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rushingiye ku ngingo za 76 na 154 z’Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, no ku ngingo ya 12 y’Itegeko N°22/2018 ryo ku wa 29/04/2018 ryerekeye

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imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, rwemeje ko BRD itigeze igaragaza ko Nemeyabahizi Jean Baptiste yiyemereye ko atazigera ayisaba kuyisubiza ayo mafaranga, bakaba basanga mu gukora iryo sesengura, Urukiko Rukuru rw’Ubucuruzi rwaratandukiriye, kuko ingingo rwashingiyeho rwemeza ko BRD ikwiye kwishyura 24.1% by’imyenda ngo yishyuriwe na Nemeyabahizi Jean Baptiste atari zo rwagombaga gushingiraho.

[12] Basobanura kandi ko amasezerano yabaye hagati ya GRANDS LACS HOLDING Ltd na Nemeyabahizi Jean Baptiste atarebaga BRD, ko iyi yayashyizeho umukono nk’umutangabuhamya kimwe na RDB, ko rero Urukiko rwagombaga gushingira ku ngingo ya 113, igika cya 1, y’Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, iteganya ko: “Amasezerano agira inkurikizi ku bayagiranye gusa, ntabangamira undi wese kandi amugirira akamaro gusa mu biteganyijwe bijyanye no gusezerana ibifitiye undi akamaro.”

[13] Bavuga kandi ko BRD nta nshingano yari ifite zo kugaragaza ukwemera kwa Nemeyabahizi Jean Baptiste, kuko uretse kuba yarabaye umuhamya kuri ayo masezerano, ubwumvikane mu kugura imigabane n’imyenda yari iriho butayirebaga. Kandi ko Urukiko Rukuru rw’Ubucuruzi mu gushingira ku ngingo ya 76 y’Itegeko rigenga amasezerano ku bijyanye n’imishyikirano, rwirengagije ko iyo mishyikirano yarebaga gusa abagiranye amasezerano, ku buryo n’ibyavuyemo byari itegeko kuri bo nk’uko biteganywa n’ingingo ya 64 y’itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano ryibukijwe haruguru.

[14] Bakomeza bavuga ko mu masezerano y’ubugure bw’imigabane impande zombi zumvikanye ku giciro cya 200.000.000 Frw hatitawe ku gaciro k’imigabane (valeur nominale), kandi ko ibijyanye no kumenya ingano y’imyenda byari mu nyungu za GRAND LACS HOLDINGS Ltd yaguraga imigabane, kugira ngo imenye niba yakwiyemeza kwinjira muri Sosiyete n’ikiguzi yagombaga kwishyura. Kandi ko ingano y’imyenda itishyuwe yakomeje kuba iya GREAT LAKES CEMENTS Ltd, igikwiriye kumvikana kikaba ari uko uburenganzira n’inshingano bya GREAT LAKES CEMENTS Ltd bitandukanye n’iby’abanyamigabane bayo, nk’uko biteganywa n’ingingo ya 24 y’Itegeko N°007/2021 ryo ku wa 05/02/2021 rigenga amasosiyete y’ubucuruzi, ndetse n’ingingo ya 96 y’iryo tegeko, iteganya ko nta nshingano n’imwe umunyamigabane aba afite kuri sosiyete cyangwa ku wundi muntu zikomoka ku gikorwa yemerewe n’amategeko yaba yarakoze muri sosiyete, kandi akaba asonewe uburyozwe bushingiye kuri icyo gikorwa.

[15] Bavuga na none ko kuba BRD yarasinye nk’umuhamya ku masezerano y’ubugure bw’imigabane yabaye hagati ya Nemeyabahizi Jean Baptiste na GRANDS LAKES HOLDING Ltd, yabikoze nk’umwe mu banyamigabane ba GREAT LAKES CEMENTS Ltd kandi ko yabyemererwaga n’amategeko, kandi ko ibyo bidatuma isimbura GREAT LAKES CEMENTS Ltd mu nshingano zayo, cyangwa ngo biyihindure umwe mu bagiranye amasezerano, ku buryo byatuma iyagiraho uburenganzira cyangwa inshingano.

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[16] Basoza basaba Urukiko rw’Ubujurire kuzasesengura neza amasezerano yabaye hagati ya GRANDS LACS HOLDING Ltd na Nemeyabahizi Jean Baptiste, maze rukemeza ko BRD itarebwa n’ayo masezerano rugakuraho amafaranga yose Urukiko Rukuru rw’Ubucuruzi rwategetse BRD kwishyura Nemeyanahizi Jean Baptiste hashingiwe ku bikubiye muri ayo masezerano.

[17] Nemeyabahizi Jean Baptiste n’abamwunganira biregura bavuga ko BRD itari mu masezerano nk’umutangabuhamya ahubwo yari mu masezerano nk’ugomba kuyashyira mu bikorwa, igira n’inshingano yemera gukora muri ayo masezerano, ko nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze mu kuyitegeka kwishyura 24.1% by’imyenda yishyuriwe na Nemeyabahizi Jean Baptiste. Basobanura ko BRD itigeze igaragaza ko Nemeyabahizi Jean Baptiste yiyemereye ko atazigera ayisaba kuyisubiza ayo mafaranga, ko mu gika cya 34 cy’urubanza RCOMA 00729-00768-00775/2019/HCC, Urukiko Rukuru rw’Ubucuruzi rwagarutse ku byavuzwe na BRD, aho rwagize ruti: “…bumvikanye ko imyenda yose yagaragajwe muri ‘Business Plan’ izishyurwa n’abaguze imigabane..”, ko rero hashingiwe ku byavuzwe na BRD ko yemera ko na yo isabwa kwishyura uruhare rwayo, uwaguze imigabane akaba ari we usabwa kwishyura imyenda yose ya sosiyete nyuma y’uko ikuwe mu gaciro k'imigabane ya Nemeyabahizi Jean Baptiste aho kuba BRD, kuko mu masezerano ntahagaragara ko yabaye umuguzi w'imigabane ya Nemeyabahizi Jean Baptiste, kudasubiza Nemeyabahizi Jean Baptiste uruhare rw’amafaranga yayishyuriye, yakabaye ibibuzwa na gihamya yahawe na Nemeyabahizi Jean Baptiste kivuga ko atazahindukira akayibaza uruhare rwayo.

[18] Bakomeza bavuga ko agaciro ka 200.000.000 Frw kadashingiye ku gaciro k'imigabane, kuko iyo kayishingiraho imigabane yari kuba ifite agaciro ka 2.000.000.000 Frw, kandi imyenda ya Sosiyete ari 1.820.655.562 Frw, Nemeyabahizi Jean Baptiste ntiyari kwishyurwa 200.000.000 Frw, ahubwo yari kwishyurwa 179.344.438 Frw, bihwanye na (2.000.000.000 - 1.820.655.562). Ko kandi interuro ya 4 y’amasezerano, ivuga ko ikiguzi cyagezweho habanje kugaragazwa imyenda rusange ya GREAT LAKES CEMENTS Ltd, kandi kuba ari imyenda rusange bivuze ko harimo n'imyenda yo ku ruhare rwa BRD.

[19] Bavuga na none ko ku bijyanye n’ibyo BRD ivuga ko nta nshingano nk’umunyamigabane yari ifite kuri sosiyete cyangwa ku wundi muntu, ari ukwirengagiza ko mu ikorwa ry’amasezerano yo kugurisha imigabane abanyamigabane bari bahari, ibyo bemeje bikaba byarafashwe nk’ibyemezo by’inteko rusange, aho mu byemejwe harimo ko abanyamigabane bazarebwa n’imyenda ya sosiyete. Ibyo kandi bikaba biri mu masezerano yo kugurisha imigabane, agace kabanziriza akanyuma k’ingingo ya 5b, ahavuga ko ibiyakubiyemo byemejwe n'Inteko rusange, muri byo abanyamigabane bemeje ko bazarebwa n'amasezerano yo kugurisha imigabane, naho agace kabanziriza akanyuma k'ingingo ya 5b havuga ko ibiyakubiyemo byemejwe n'Inteko rusange, birimo ko abanyamigabane bemeje ko bazarebwa n'imyenda ya GREAT LAKES CEMENTS Ltd.

UKO URUKIKO RUBIBONA

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[20] Impaka kuri iyi ngingo zishingiye ku kumenya uruhare BRD yari ifite mu masezerano yo kugurisha imigabane yabaye ku wa 10/01/2017, no kumenya niba hari imyenda Nemeyabahizi Jean Baptiste yishyuriye BRD hashingiwe ku ngano y’imigabane ifite muri GREAT LAKES CEMENTS Ltd ihwanye na 24.1% ikaba igomba kuyamusubiza.

a. Kumenya uruhare BRD yari ifite mu masezerano yo kugurisha imigabane yabaye ku wa 10/01/2017

[21] Ikigaragara ni uko impande zombi zitumvikana ku ruhare rwa BRD mu masezerano yo kugurisha imigabane yabaye ku wa 10/01/2017, kuko BRD ivuga ko yayabayemo nk’umutangabuhamya, naho Nemeyabahizi Jean Baptiste akavuga ko yayabayemo nk’ugomba kuyashyira mu bikorwa, igira n’inshingano yemera gukora muri ayo masezerano. Mu gusubiza iki kibazo ni ngombwa ko Urukiko rusesengura ayo masezerano.

[22] Ingingo ya 66 y’Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, iteganya ibikurikira: “Gusesengura amasezerano cyangwa imwe mu ngingo zayo ni ugusobanura icyo ayo masezerano agamije n’icyasezeranyijwe”. Ingingo ya 68 y’iryo Tegeko iteganya ibikurikira: «Inyandiko y’amasezerano isesengurwa uko yakabaye. Izindi nyandiko zijyanye n’amasezerano zisesengurirwa hamwe ».

[23] Mu rubanza RCAA 00002/2020/CA rwa Ndatinya Védaste na Gakwaya Aloys hamwe na Biberabagabo Jean Bosco, uru Rukiko rwasobanuye ko ingingo ya 66 n’iya 68 z’Itegeko N° 45/2011 ryavuzwe haruguru zumvikanisha ko gusesengura amasezerano cyangwa zimwe mu ngingo zayo ari ugusobanura icyo ayo masezerano agamije n’icyasezeranyijwe, ukurikije ibiyavugwamo1.

[24] Dosiye y’urubanza igaragaza amasezerano yo kugurisha imigabane muri sosiyete ya GREAT LAKES CEMENTS Ltd yabaye ku wa 10/01/2017, hagati ya sosiyete GRANDS LACS HOLDING Ltd ihagarariwe na Gatera Egide, yaguze imigabane na Pasteur Nemeyabahizi Jean Baptiste wagurishije imigabane. Ku rupapuro rwa nyuma rw’ayo masezerano hagaragara ko akozwe hari BRD, ihagarariwe na Kanyankore Alex, na RDB, ihagarariwe na Gatare Francis, ndetse na Nyirandihano Madeleine (umugore wa Pasteur Nemeyabahizi Jean Baptiste), ariko we akaba yarongereweho hakoreshejwe ikaramu2. Ayo masezerano agaragaza kandi ko imigabane 1 Reba igika cya 24 cy’urubanza RCAA 00002/2020/CA rwaciwe ku wa 28/07/2022, haburana Ndatinya Védaste, Gakwaya Aloys na Biberabagabo Jean Bosco 2 Reba urupapuro rwa 6 rw’amasezerano handitse: En présence de BRD, représentée par Kanyankole Alex, CEO, Rwanda Development Boad, représentée par GATARE Francis, CEO et Nyirandihano Madeleine, Spouse to Pasteur Nemeyabahizi Jean Baptiste.

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Nemeyabahizi Jean Baptiste yari afite muri GREAT LAKES CEMENTS Ltd ari 20.000 ihwanye na 75.90%, ikaba iguzwe yose na GRANDS LACS HOLDING Ltd ku giciro impande zombi zumvikanyeho muri “Protocole d’accord” bashyizeho umukono ku wa 30/12/2016, ko rero impande zombi zumvikanye ko iyo migabane iguzwe 200.000.000 Frw.

[25] Nk’uko bimaze kugaragazwa haruguru, amasezerano yo kugurisha imigabane yabaye hagati ya sosiyete GRANDS LACS HOLDING Ltd yaguze imigabane Nemeyabahizi Jean Baptiste yari afite muri GREAT LAKES CEMENTS Ltd, ayo masezerano akaba yarakozwe hari BRD na RDB. Ibi bikaba byumvikanisha ko BRD yari mu masezerano nk’umutangabuhamya wemeza ko GRANDS LACS HOLDING Ltd yaguze imigabane Nemeyabahizi Jean Baptiste yari afite muri GREAT LAKES CEMENTS Ltd, nk’uko na RDB yari umuhamya ko ayo masezerano akozwe bahari; icyo RDB yari cyo muri ayo masezerano kikaba kidatandukanye n’icyo BRD yayabayemo.

[26] Urukiko rurasanga uruhare rwa BRD muri ayo masezerano ari ukuba umuhamya nk’uko na RDB yabaye umuhamya muri ayo masezerano. Ibi binashimangirwa nuko imigabane yagurishijwe ari iya Nemeyabahizi Jean Baptiste gusa, naho BRD yagumanye imigabane yayo yari ifite muri GREAT LAKES CEMENTS Ltd byumvikana ko uruhare rwayo muri ayo masezerano kwari ukwemeza ko ayo masezerano yabaye nayo ihari nk’uko binakorwa mu masezerano atandukanye aho usanga abagiranye amasezerano basinye ariko hagasinya n’abatangabuhamya bemeza ko ayo masezerano yakozwe bahari. Bityo ibivugwa na Nemeyabahizi Jean Baptiste ko BRD yari muri ayo masezerano nk’ugomba kuyashyira mu bikorwa, ko kandi hari inshingano yemeye muri ayo masezerano nta shingiro bifite, kuko byumvikanye muri ubwo buryo, RDB nayo yasabwa kuyashyira mu bikorwa.

b. Kumenya niba hari imyenda Nemeyabahizi Jean Baptiste yishyuriye BRD hashingiwe ku ngano y’imigabane ifite muri GREAT LAKES CEMENTS Ltd ihwanye na 24.1% ikaba igomba kuyamusubiza

[27] Ingingo ya 3 y’Itegeko Nº 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. Ibi bigarukwaho no mu ngingo ya 12 y’Itegeko N°22/2018 ryo ku wa 29/04/2018 Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko urega agomba kugaragaza ibimenyetso by’ibyo aregera. Iyo abibuze, uwarezwe aratsinda.

[28] Dosiye y’urubanza igaragaza amasezerano yo kugurisha imigabane yabaye ku wa 10/01/2017, hagati ya sosiyete GRANDS LACS HOLDING Ltd na NEMEYABAHIZI Jean Baptiste, impande zombi zikaba zarumvikanye ko imigabane ye 20.000 ingana na 75,90% by’imigabane ya GREAT LAKES CEMENTS Ltd igurishijwe ku giciro cyumvikanyweho n’impande zombi ubwo zasinyaga amasezerano y’ubwumvikane yo ku wa 30/12/2016, ko rero

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hatagendewe ku gaciro nyakuri kayo nk’uko kagaragara mu mategeko shingiro ya GREAT LAKES CEMENTS Ltd n’izindi nyandiko zakozwe nyuma y’ayo mategeko shingiro ziyahindura, ko igiciro cyumvikanyweho ku migabane ya Nemeyabahizi Jean Baptiste ari 200.000.000 Frw3. Ku rupapuro rwa 4 n’urwa 5 rw’ayo masezerano impande zombi zumvikanye ko imyenda yose yagaragajwe muri “Plan d’affaires” iri ku mugereka w’amasezerano ari ukuri, ko nta wundi mwenda wa mbere y’ayo masezerano uzagaragara mu bitabo bya GREAT LAKES CEMENTS Ltd, ko haramutse hari uberewemo umwenda wa mbere y’ayo masezerano uzaza kuwishyuza, azishyurwa n’abanyamigabane ba mbere, ko uwo mwenda utazaba ureba uwaguze imigabane cyangwa sosiyete GREAT LAKES CEMENTS Ltd.

[29] Dosiye y’urubanza igaragaza kandi inyandiko yiswe “protocole d’accord” yo ku wa 30/12/2016, hagati ya GRANDS LACS HOLDINGS Ltd na Pasteur Nemeyabahizi Jean Baptiste, hari BRD. Iyo nyandiko igaragaza ko Pasteur Nemeyabahizi Jean Baptiste yifuza kugurisha imigabane ye yose afite muri GREAT LAKES CEMENTS Ltd, ko kandi GRANDS LACS HOLDING Ltd nayo igaragaza ubushake bwo kuyigura. Inagaragaza ko nyuma yo gushyirwa mu bikorwa kw’iyo nyandiko nta kugurisha cyangwa kugabanya ibikoresho bigomba gukorwa, ko nta no kuzamura imyenda mu buryo butemewe kuzabaho4, ko iyo nyandiko ikozwe muri kopi ebyiri z’umwimerere buri ruhande rugatwara iyarwo.

[30] Dosiye y’urubanza igaragaza inyandikomvugo y’inama rusange y’abanyamigabane ba GREAT LAKES CEMENTS Ltd yabaye tariki ya 05/01/2017, ikaba igaragaza ko abo banyamigabane (Nemeyabahizi Jean Baptiste na BRD) bashingiye kuri “protocole d’accord” yashyizweho umukono hagati ya Nemeyabahizi Jean Baptiste na GRANDS LACS HOLDING Ltd, aho bemeje ko Nemeyabahizi Jean Baptiste agurisha imigabane ye yose afite muri GREAT LAKES CEMENTS Ltd ihwanye na 20.000, bemeje icyifuzo cya GRANDS LACS HOLDING Ltd cyo kugura iyo migabane nk’uko bakigejejweho na Nemeyabahizi Jean Baptiste ubwe.

[31] Dosiye y’urubanza igaragaza na none ko Nemeyabahizi Jean Baptiste yatanze ikirego mu Rukiko rw’Ubucuruzi asaba kwishyurwa n’abaregwa 868.117.567 Frw hatabariwemo 337.542.324 Frw y’imbonezamusaruro, indishyi z’akababaro, igihembo cya Avoka, 3 (...) Les 20.000 actions sont cédées au prix comptant convenu par les deux parties lors de la signature du protocole d’accord du 30/12/2016, et non suivant leur valeur nominale telle qu’indiquée dans les statuts constitutifs de la société Great Lakes Cements Ltd et autres actes modificatifs intervenus ultérieurement à ces statuts. “(…). Le prix de cession des actions décrites dans l’article premier du présent contrat et convenu par les deux parties est de 200.000.000 Frw”). 4 “Les parties se conviennent qu’à partir de la date d’entrée en vigueur de ce protocole d’accord, aucune cession et/ou diminution de l’actif, ni augmentation du passif non autorisée n’aura lieu. Toute diminution de l’actif /augmentation du passif non autorisée fera l’objetd’une correction automatique via un mécanisme de paiement compensatoire du vendeur à l’aquéreur en ce compris les effets fiscaux”.

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ay’ikurikiranarubanza n’ingwate y’amagarama. Ku bireba BRD yayireze ayisaba kumusubiza 424.822.960 Frw ngo angana n’uruhare rwayo nk’umunyamigabane wishyuriwe na Nemeyabahizi Jean Baptiste, uruhare rwayo ruhwanye na 24,1% rwakuwe mu bwishyu bw’imigabane ya Nemeyabahizi Jean Baptiste yeguriwe GRANDS LACS HOLDING Ltd ku wa 10/01/2017, ubwo yishyuraga umwenda wa GREAT LAKES CEMENTS Ltd ungana na 1.820.655.562 Frw.

[32] Imikirize y’urubanza rujuririrwa igaragaza ko Urukiko Rukuru rw’Ubucuruzi rwategetse BRD gusubiza Nemeyabahizi Jean Baptiste 424.822.960 Frw ahwanye na 24,1% y’uruhare rwayo yishyuriwe n’urega k’umwenda wa GREAT LAKES CEMENTS Ltd ungana na 1.820.655.562 Frw, rushingiye ku kuba mu ihererekanya ryabaye hagati ya Nemeyabahizi Jean Baptiste na GRANDS LACS HOLDING Ltd harabayeho guhererekanya gusa les “actifs”, ko nta guhererekanya imyenda (passifs) byabayeho, hakaba hibazwa aho zagiye, kuba Nemeyabahizi Jean Baptiste yemeza ko imigabane ye ari yo yakoreshejwe hishyurwa imyenda yose ya GREAT LAKES CEMENTS Ltd yari yaragaragajwe, no kuba ibyo bishimangirwa n’uko GRANDS LACS HOLDING Ltd na Nemeyabahizi Jean Baptiste bageze naho bemeranya ko nyuma y’igurishwa ry’iyo migabane haramutse habonetse indi myenda itavuzwe mu nama rusange batazabiryozwa ndetse na GREAT LAKES CEMENTS Ltd itazabiryozwa bizaba bireba gusa abahoze ari abanyamigabane mbere y’ayo masezerano yo ku wa 10/01/2017.

[33] Nk’uko byagaragajwe haruguru haba mu masezerano yo kugurisha imigabane yabaye ku wa 10/01/2017, hagati ya GRANDS LACS HOLDINGS Ltd na Nemeyabahizi Jean Baptiste, haba mu nyandiko yiswe “Protocole d’accord” yo ku wa 30/12/2016, yabaye hagati ya GRANDS LACS HOLDINGS Ltd na Nemeyabahizi Jean Baptiste, haba no mu nyandikomvugo y’inama rusange y’abanyamigabane ba GREAT LAKES CEMENTS Ltd (ni ukuvuga Nemeyabahizi Jean Baptiste na BRD) yabaye ku wa 05/01/2017, nta na hamwe muri izo nyandiko hagaragaza ko Nemeyabahizi Jean Baptiste yishyuye imyenda yose GREAT LAKES CEMENTS Ltd yari ifite, nta n’ubwo izo nyandiko zigaragaza ko ikiguzi cyahawe Nemeyabahizi Jean Baptiste ku migabane ye yagurishije GRANDS LACS HOLDINGS Ltd cyabanje gukurwamo imyenda sosiyete GREAT LAKES CEMENTS Ltd yari ifite cyangwa se cyashingiye kuri iyo myenda.

[34] Urukiko rurasanga usibye kuba Nemeyabahizi Jean Baptiste yarareze avuga ko yishyuye imyenda ingana na 1.820.655.562 Frw, akaba asaba BRD kumusubiza uruhare rwayo yayishyuriye kuri uwo mwenda rushingiye ku migabane ifite muri GREAT LAKES CEMENTS Ltd rungana na 424.822.960 Frw, ariko ntabwo abasha kugaragaza ibimenyetso byerekana aho yishyuriye 1.820.655.562 Frw, uwo yayishyuye n’igihe yayamwishyuriye, bityo ibyo avuga ko yishyuriye BRD uruhare rwayo rungana na 424.822.960 Frw nta shingiro bifite.

[35] Urukiko rurasanga kuba nta kimenyetso kigaragaza ko Nemeyabahizi Jean Baptiste yishyuye 1.820.655.562 Frw, ku buryo BRD yategekwa kumusubiza uruhare rwayo kuri uwo mwenda, kuba kandi nta kigaragaza ko ikiguzi cyahawe Nemeyabahizi Jean Baptiste ku migabane yagurishije GRANDS LACS HOLDINGS Ltd gihwanye 200.000.000 Frw

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cyashingiye ku myenda sosiyete GREAT LAKES CEMENTS Ltd yari ifite, ku buryo haba harabanje gukurwamo amafaranga yishyuwe iyo myenda noneho asigaye akaba ari yo ahabwa Nemeyabahizi Jean Baptiste, birumvikana ko 424.822.960 Frw, Urukiko Rukuru rw’Ubucuruzi rwategetse BRD gusubiza Nemeyabahizi Jean Baptiste nta shingiro afite. Urukiko rurasanga na none ibyo Nemeyabahizi Jean Baptiste ashingiraho avuga ko we na GRANDS LACS HOLDINGS Ltd bemeranyije ko nyuma y’igurishwa ry’iyo migabane haramutse habonetse indi myenda itavuzwe mu nama rusange batazabiryozwa ndetse na GREAT LAKES CEMENTS Ltd itazabiryozwa bizaba bireba gusa abahoze ari abanyamigabane mbere y’ayo masezerano yo ku wa 10/01/2017, nabyo bitashingirwaho, kuko bitumvikana uburyo umwenda uremereye nk’uyu yishyuza waba wari utazwi igihe yagurishaga imigabane ye GRANDS LACS HOLDING Ltd.

[36] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga mu kwiregura kwe Nemeyabahizi Jean Baptiste atarabashije kugaragariza uru Rukiko ibimenyetso bigaragaza ukuri k’umwenda BRD yategetswe kumwishyura mu rubanza rwajuririwe kuri iyi ingingo, bityo 424.822.960 Frw, Urukiko Rukuru rw’Ubucuruzi rwategetse BRD gusubiza Nemeyabahizi Jean Baptiste nk’umwenda yari yarayishyuriye akaba agomba kuvanwaho kuko nta shingiro afite.

2. Gusuzuma niba hari ibimenyetso BRD yashyikirije Urukiko Rukuru rw’Ubucuruzi rukabyirengagiza bigatuma rusobanura ibintu uko bitari

[37] Abahagarariye BRD bavuga ko bagaragarije Urukiko Rukuru rw’Ubucuruzi ko imyenda itandukanye yakomeje kwishyurwa na nyuma y’amasezerano yabaye hagati ya GRANDS LACS HOLDING Ltd na Nemeyabahizi Jean Baptiste, nk’uko bigaragara mu gika cya 43 cy’urubanza rujuririrwa, kandi iyo myenda ikaba yari iriho mbere y’igurishwa ry’imigabane ya Nemeyabahizi Jean Baptiste, BRD ikaba yarakomeje kwishyura, kuko itigeze igurisha uburenganzira cyangwa inshingano zayo muri GREAT LAKES CEMENTS Ltd ariko ntirwabiha ishingiro.

[38] Basobanura ko mu gika cya 44 cy’urubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi aho kureba aho imyenda yakomeje kwishyurwa ihuriye n’iyo GREAT LAKES CEMENTS Ltd yari ifite mbere y’uko umunyamigabane mukuru ayigurishije, ngo bimenyekane ko ari imyenda yabayeho nyuma y’icyo gikorwa cyangwa mbere yacyo ku buryo BRD nk’umunyamigabane muto yaba yarishyuriwe, cyangwa yarakomeje inshingano zayo ku bimureba, ahubwo rwemeje ko ibyo bimenyetso byatanzwe nyuma y’italiki ya 10/01/2017, kandi rutaragombaga kwita kuri iyo taliki byatangiweho, ko ahubwo rwari gukoresha isesengura ricukumbuye kugira ngo rugere ku kuri.

[39] Basaba Urukiko rw’Ubujurire kuzahuza imyenda yakomeje kwishyurwa rukayihuza n’inshingano BRD yari ifite ndetse inagifite muri GREAT LAKES CEMENTS Ltd, cyane cyane ku myenda yishyuwe kugira ngo rumenye niba koko yarishyuriwe ku buryo yategekwa gusubiza umunyamigabane mukuru, bikanahuzwa n’uko uwahoze ari umunyamigabane mukuru yagurishije imigabane ye hadashingiwe ku gaciro nyako k’iyo migabane, bisobanuye ko

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umunyamigabane mukuru adafite gusubizwa cyangwa adashobora no kwemeza ko hari icyo yishyuriye BRD mu gihe GRANDS LACS HOLDING Ltd yiyemeje kwirengera imyenda hadashingiwe ku gaciro k’imigabane yaguraga, uretse ko byanagaragajwe ko BRD yo yakomeje kwishyura no kubahiriza inshingano zayo nk’umunyamigabane.

[40] Bavuga kandi ko isesengura Urukiko Rukuru rw’Ubucuruzi rwakoze mu gika cya 44 cy’urubanza rujurirwa, basanga atari ryo, kuko ntacyo BRD yagombaga kwishyuza Nemeyabahizi Jean Baptiste, mu gihe uburenganzira n’inshingano yari ifite muri GREAT LAKES CEMENTS Ltd zakomeje, ahubwo ko amasezerano yagombaga kubahirizwa uko ari no ku bo bireba, cyane ko muri ayo masezerano ntahagaragara ko BRD yemeye kwishyurirwa imyenda ngo ibe yategekwa kuyisubiza uwayishyuye.

[41] Bavuga kandi ko Nemeyabahizi Jean Baptiste yagombaga kurega ababerewemo imyenda, mu gihe yerekanye ko bishyuwe kabiri, ni ukuvuga ko GRAND LACS HOLDING Ltd yaba yarishyuye na BRD ikishyura, ariko ko atari ko byagenze, kuko biramutse bigenze bityo byaba ari ukuyirenganya kuko yo isanga yarubahirije inshingano zayo, ku buryo idakwiriye kuryozwa umwenda GREAT LAKES CEMENTS Ltd yaba ibereyemo abandi cyangwa umunyamigabane bayihuriyemo.

[42] Nemeyabahizi Jean Baptiste n’abamwunganira bavuga ko ibyo BRD ivuga ko nyuma y’amasezerano yakomeje kwishyura imyenda ya Sosiyete, ko kandi iyo myenda yari iriho mbere y’igurishwa ry’imigabane ya Nemeyabahizi Jean Baptiste, ko iramutse yarishyuye nta shingiro byahabwa, kuko nk’uko bigaragazwa n’imvugo yayo iri mu gika cya 34 cy'urubanza RCOMA 0072900768-00775/2019/HCC, nta wundi yakabaye yishyura uretse gusubiza Nemeyabahizi Jean Baptiste uruhare rwayo yayishyuriye, kuko nk’uko na yo yabyivugiye, ugomba kwishyura imyenda ya Sosiyete nyuma yo kugurisha imigabane, ari abayiguze, kandi ko BRD itari mu bayiguze, kuko yaguzwe n’abanyamigabane ba GRAND LACS HOLDING Ltd, bityo ko yo isabwa gusubiza Nemeyabahizi Jean Baptiste uruhare rwayo yayishyuriye.

UKO URUKIKO RUBIBONA

[43] Impaka kuri iyi ngingo zishingiye ku kumenya niba ibimenyetso BRD yagaragaje mu rubanza rujuririrwa bigaragaza ko yishyuraga imyenda GREAT LAKES CEMENTS Ltd yafashe mbere y’uko Nemeyabahizi Jean Baptiste agurisha imigabane ye GRANDS LACS HOLDING Ltd. Kuri iki kibazo, Urukiko rurashingira na none ku ngingo z’amategeko zibukijwe haruguru, bikaba bitari ngombwa kongera kuzisubiramo.

[44] Dosiye y’urubanza igaragaza inyandiko yo ku wa 03/08/2017, aho BRD yishyuye I&M BANK Ltd 216.900.000 Frw nk’uruhare rwayo k’umwenda GREAT LAKES CEMENTS Ltd iyifitiye. Igaragaza kandi inyandiko yo ku wa 07/02/2018, aho BRD yishuye 40.900.000 Frw

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y’uruhare rwayo ku misoro ya GREAT LAKES CEMENTS Ltd. Igaragaza ibaruwa yo ku wa 11/12/2019, aho sosiyete SPEDAG yishyuzaga umwenda ukomoka ku bikorwa by’ubwikorezi bakoreye GREAT LAKES CEMENTS Ltd mu mwaka wa 2015 ungana na 336.792 USD,1416 USD ya “clearance services”, na 26.622.286 Frw ya “warehouse storage” kugeza ku wa 17/01/2017. Bavuga ko ayo mafaranga yakagombye kuba yaratanzwe kuva 28/04/2016 kandi ko ku wa 13/05/2019, SPEDAG na GREAT LAKES CEMENTS Ltd bari mu mishyikirano bareba ku buryo uwo mwenda wakwishyurwa. Inagaragaza ibaruwa yo ku wa 30/06/2020 bandikiye umuyobozi w’Inama y’Ubutegetsi ya GREAT LAKES CEMENTS Ltd ku bijyanye n’uruhare rwabo mu kwishyura imisoro ya GREAT LAKES CEMENTS Ltd aho bemera kwishyura 25.278.168 Frw, bakamenyesha GRANDS LACS HOLDING Ltd ndetse n’abagize Inama y’Ubutegetsi ya GREAT LAKES CEMENTS Ltd.

[45] Imikirize y’urubanza rujuririrwa igaragaza ko ku bijyanye n’ibimenyetso byose BRD yatanze yerekana ko hari imyenda ya GREAT LAKES CEMENTS Ltd bacyishyura nyuma y’uko Nemeyabahizi Jean Baptiste agurishije imigabane, Urukiko Rukuru rw’Ubucuruzi rwasanze ibyo bimenyetso byose byatanzwe ari ibya nyuma y’itariki ya 10/01/2017, ko nta kigaragaza ko byaba byarabaruwe mu myenda yagombaga kwishyurwa ku itariki ya 10/01/2017. Rusanga iyo haza kuba hari umwenda wakomotse ku bikorwa bya GREAT LAKES CEMENTS Ltd mbere y’igurishwa ry’imigabane ya Nemeyabahizi Jean Baptiste, bari kumumenyesha uwo mwenda bakanamwishyuza uruhare rwe nk’uwahoze ari umunyamigabane kandi icyo gikorwa uwo mwenda ukomokaho kikaba kinagaraga muri business plan, cyane ko mu masezerano yabo bavuze ko GRANDS LACS HOLDINGS ndetse na GREAT LAKES CEMENTS Ltd itabiryozwa, byaryozwa abahoze ari abanyamigabane mbere y’amazeserano, bityo rwemeza ko ibivugwa na BRD nta shingiro bifite.

[46] Urukiko rurasanga nk’uko byagaragajwe haruguru BRD yagaragaje ko yakomeje inshingano zayo zo kwishyura uruhare rwayo ku myenda GREAT LAKES CEMENTS Ltd yari ifitiye abantu batandukanye; kuba rero Nemeyabahizi Jean Baptiste watanze ikirego atarabashije kugaragaza ko iyo myenda BRD yishyuye yagaragajwe haruguru ari iya nyuma y’uko agurishije imigabane ye ikagurwa na GRANDS LACS HOLDING, birumvikana ko Urukiko Rukuru rw’Ubucuruzi rwakoze ikosa ryo kudaha agaciro ibyo bimenyetso byatanzwe na BRD, cyane ko bigaragaza uruhare rwa BRD mu kwishyura imyenda ya GREAT LAKES CEMENTS Ltd; bityo uru Rukiko rurasanga ibi bimenyetso byatanzwe na BRD nabyo bishimangira ko nta myenda NEMEYABAHIZI Jean Baptiste yishyuriye BRD nk’uko byasobanuwe mu ngingo yabanjije iyi.

[47] Ku bivugwa na Nemeyabahizi Jean Baptiste n’abamwunganira ko nta wundi BRD yakabaye yishyura uretse gusubiza Nemeyabahizi Jean Baptiste uruhare rwayo yayishyuriye, ko ugomba kwishyura imyenda ya Sosiyete nyuma yo kugurisha imigabane, ari abayiguze, kandi ko BRD itari mu bayiguze, ahubwo yaguzwe na GRANDS LACS HOLDING Ltd, Urukiko rurasanga nta shingiro bifite kuko Nemeyabahizi Jean Baptiste atabasha kugaragaza ibimenyetso byerekana ko yishyuye imyenda ya GREAT LAKES CEMENTS Ltd.

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3. Gusuzuma niba Urukiko Rukuru rw’Ubucuruzi rwarakoze ikosa mu kudasuzuma ubujurire rwashyikirijwe na BRD

[48] Abahagarariye BRD bavuga ko mu gika cya 32 cy’urubanza rujuririrwa ku rupapuro rwa 11, Urukiko Rukuru rw’Ubucuruzi rushingiye ku ngingo ya 154 y’Itegeko N°22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, rwanze gusuzuma ubujurire bwa BRD ku ngingo yerekeye amafaranga yari yaciwe n’Urukiko rw’Ubucuruzi, ruvuga ko nta kirego gishya gitangwa ku rwego rw’ubujurire, bityo iyo mpamvu rwashingiyeho nta shingiro ifite, ngo kuko itigeze irega ku rwego rwa mbere, kandi ko kuba yari yaciwe amafaranga, itari ibujijwe gutanga ibisobanuro cyangwa ibimenyetso bishya ku rwego rw’ubujurire, hagamijwe kumvikanisha kurushaho ibyari byaraburanishijweho ku rwego rwa mbere. Bityo ko BRD isaba Urukiko rw’Ubujurire gusuzuma ibimenyetso yatanze maze rukemeza ko itagombaga gucibwa 4.734.259 Frw, hashingiwe ku ngingo ya 154, igika cya 3, y’Itegeko N° 22/2018 ryo kuwa 29/04/2018 ryavuzwe haruguru, iteganya ko: “Ntibibujijwe ariko mu rwego rw’ubujurire gutanga ibisobanuro bishya cyangwa ibimenyetso bishya bigamije kumvikanisha kurushaho ibyari byaraburanishijwe mu rwego rwa mbere”.

[49] Nemeyabahizi Jean Baptiste n’abamwunganira bavuga ko ibyo BRD ivuga ko Urukiko Rukuru rw’Ubucuruzi rwanze kwakira ubujurire bwayo ku birebana na 4.734.259Frw n’inyungu zayo, yirengagiza ibisobanuro Urukiko rwagaragaje mu bika bibanziriza igika cya 26, aho BRD yagendaga ihindagura imyiregurire yayo kandi ikirego kitarigeze gihinduka. Ibyo akaba ari na byo ikomeje gukora kugira ngo idasubiza uruhare rwayo ku myenda ya Sosiyete. Asaba Urukiko rw’Ubujurire ko mu gihe rwazasanga ibyo BRD ivuga kuri iyi ngingo bifite ishingiro ku buryo hafatwa umwanzuro unyuranye n’uwafashwe n’Urukiko rw’Ubucuruzi, rwazayisubiza inyuma kugira ngo ibe ari yo yonyine isuzumwa maze rugaca urubanza ku bindi byajuririwe.

UKO URUKIKO RUBIBONA

[50] Impaka kuri iyi ngingo zishingiye ku kumenya niba ibisobanuro bishya bibujijwe mu rwego rw’ubujurire, no kumenya niba ubujurire bwa BRD Ltd kubirebana na 4.734.259Frw yategetswe n’Urukiko rw’Ubucuruzi bwaragombaga kwakirwa ndetse n’ishingiro ryabwo.

[51] Ingingo ya 154, igika cya 3, 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 ibikurikira: “Ntibibujijwe ariko mu rwego rw’ubujurire gutanga ibisobanuro bishya cyangwa ibimenyetso bishya bigamije kumvikanisha kurushaho ibyari byaraburanishijwe mu rwego rwa mbere.”

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[52] Dosiye y’urubanza igaragaza ko Urukiko rw’Ubucuruzi rwategetse BRD kwishyura Nemeyabahizi Jean Baptiste 4.734.259 Frw, ahwanye n’uruhare rwayo ku mwenda sosiyete GREAT LAKES CEMENTS Ltd yari ibereyemo I&M BANK Ltd. Igaragaza kandi ko BRD yajuririye ayo mafaranga mu Rukiko Rukuru rw’Ubucuruzi, hanyuma mu gika cya 28 cy’urubanza rujuririrwa Urukiko Rukuru rw’Ubucuruzi rwemeza ko ku rwego rwa mbere BRD yaburanye ivuga ko itagomba kubazwa ibijyanye n’uwo mwenda kuko Nemeyabahizi Jean Baptiste yakabaye arega GREAT LAKES CEMENTS Ltd kuko ifite ubuzimagatozi, ko kandi ntaho gihuriye na BRD kuko barimo guhindura imibare baregeye. Mu gika cya 29, urwo Rukiko rugaragaza ko mu bujurire BRD yazanyemo kuba uwo mwenda warishyuwe na sosiyete yitwa AMAHORO ENERGY no kuba uwo mwenda utagaragara muri business plan yakozwe mu 2017 cyane ko wishyuwe mu 2016, maze rwemeza ko rusanga izo mpamvu zavuzwe na BRD zitigeze ziregerwa ku rwego rwa mbere, ku buryo ari nko gutanga ikirego gishya, ko iyi ngingo y’ubujurire itigeze iburanwa ku rwego rwa mbere, ko rero itasuzumwa ubwa mbere mu bujurire.

[53] Dosiye y’urubanza igaragaza inyandiko yiswe “Transfer Request form Local Currency” yo ku wa 30/09/2016. Iyo nyandiko igaragaza ko AMAHORO ENERGY ifite konti No 00623330151 yasabye ko 19.644.229 Frw yoherezwa kuri konti ya No 0062595-01-21 ya GREAT LAKES CEMENTS Ltd mu rwego (purpose of transfer) rwo kwishyura ibirarane (payment of arrears).

[54] Nk’uko byagaragajwe haruguru ntabwo BRD ari yo yareze ku rwego rwa mbere ahubwo uwareze ni Nemeyabahizi Jean Baptiste, kuba rero Urukiko rw’Ubucuruzi rwarategetse BRD kwishyura Nemeyabahizi Jean Baptiste 4.734.259 Frw, ahwanye n’uruhare rwayo ku mwenda sosiyete GREAT LAKES CEMENT Ltd yari ibereyemo I&M BANK Ltd, hanyuma BRD ikabijuririra ikaba yaratanze ibisobanuro bishya mu kwiregura kuri ayo mafaranga yaciwe, Urukiko rurasanga ntaho yanyuranyije n’ibiteganywa n’ingingo ya 154, igika cya 3, yavuzwe haruguru, kuko iyi ngingo yemerera umuburanyi gutanga ibisobanuro bishya mu bujurire mu gihe bigamije kumvikanisha kurushaho ibyari byaraburanishijwe ku rwego rwa mbere; Bityo Urukiko Rukuru rw’Ubucuruzi rwakoze ikosa ryo kudasuzuma ubujurire bwa BRD.

[55] Urukiko rurasanga Urukiko rw’Ubucuruzi mu gutegaka BRD kwishyura 4.734.259 Frw, ahwanye n’uruhare rwayo ku mwenda sosiyete GREAT LAKES CEMENT Ltd yari ibereyemo I&M BANK Ltd rwarashingiye ku nyandiko yiswe “Transfer request form”. Nk’uko rero byagaragajwe haruguru iyo nyandiko igaragaza ko 19.644.229 Frw yakuwe kuri konti ya AMAHORO ENERGY yoherezwa kuri konti ya GREAT LAKES CEMENTS Ltd, kandi ko yari ayo kwishyura ibirarane, bikaba rero bitumvikana uburyo NemeyabahizI Jean Baptiste avuga ko ari we wishyuye ayo mafaranga, cyane ko nta n’ikigaragaza ko ayo mafaranga yishyuwe I&M BANK Ltd kuko iyi nyandiko igaragaza ko ayo mafaranga yoherejwe kuri konti ya GREAT LAKES CEMENTS Ltd mu rwego rwo kwishyura ibirarane.

[56] Kubera izo mpamvu zasobanuwe haruguru, uru Rukiko rurasanga 4.734.259 Frw BRD Ltd yategetswe kwishyura Nemeyabahizi Jean Baptiste, nta shingiro afite, akaba avanweho.

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B. IBYEREKEYE UBUJURIRE BWA NEMEYABAHIZI Jean Bapste

Gusuzuma niba Nemeyabahizi Jean Baptiste yaragombaga kugenerwa n’Urukiko Rukuru rw’Ubucuruzi indishyi mbonezamusaruro zingana na 242.149.082 Frw n'indishyi z'akababaro zingana na 50.000.000 Frw

[57] Nemeyabahizi Jean Baptiste n’abamwunganira bavuga ko mu rubanza No RCOMA 00729-00768-00775/2019/HCC, Urukiko Rukuru rw'Ubucuruzi rwanze gutegeka BRD kumugenera indishyi mbonezamusaruro kandi yari yaraziregeye mu rubanza No RCOM 02711/2018/TC ndetse akanazijuririra mu rubanza No RCOMA 00729/2021/HCC.

[58] Basaba Urukiko rw’Ubujurire kwemeza ko ubujurire bwa Nemeyabahizi Jean Baptiste bufite ishingiro rushingiye ku mategeko, maze rukayigenera indishyi mbonezamusaruro z’amezi 38 (38 mois) zibaze kuva urubanza rutangiye ku wa 11/12/2018 kugera ubu, zihwanye na (424.822.960 Frw X 18% : 12 X 38) = 242.149.082 Frw, indishyi z’akababaro zingana na 50.000.000 Frw kubw’akabababaro Nemeyabahizi Jean Baptiste yatejwe na BRD imwishyuza bigatuma mu gushaka ubwishyu agurisha mu cyamunara inyubako ye ku gaciro ka 9.000.000 Frw kandi igenagaciro ryayo ryaragaragaje ko ifite agaciro ka 45.941.779 Frw, kandi BRD yaragombaga kuyafata mu yo imufitiye ariko ikabyanga.

[59] Bavuga kandi ko bashingiye ku ngingo ya 10 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru, aho igira iti: “Umucamanza aca urubanza ku cyasabwe cyose …”, ku ngingo ya 65 y’Itegeko N°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano ivuga ko “Amasezerano adategeka gusa icyemejwe ahubwo yongeraho n'ingaruka ugushyira mu kuri, imigenzereze cyangwa amategeko byageneye inshingano bikurikije kamere yayo”, ku ngingo ya 137 y’iryo Tegeko iteganya ko: “Uruhande rwarenganyijwe rufite uburenganzira bwo kubona indishyi zitanzwe n’urundi ruhande rutubahirije ibisabwa mu masezerano, keretse iyo ikirego kigamije kubona indishyi cyahagaritswe cyangwa cyaravuyeho”, no ku ngingo ya 138 (2) y’ iryo tegeko, aho igira iti: “Uruhande rurengana rufite uburenganzira ku ndishyi zishingiye ku nyungu rwateganyaga zibarwa hakurikijwe: ikindi gihombo cyose gitewe no kutubahiriza amasezerano, n’ikindi gihombo cyose cyashamikiraho”, asaba Urukiko rw’Ubujurire kugenera ENTREPRISE NJB indishyi mbonezamusaruro nk’uko zasobanuwe haruguru.

[60] Abahagarariye BRD biregura kuri izi ndishyi zisabwa na Nemeyebahizi Jean Baptiste bavuga ko nta shingiro zifite, kuko azishingira ku kuba atarazigenewe mu rubanza yivugira ko yaretse, bityo guhera icyo gihe yiyambuye ububasha bwo kuba yakongera kuruburana. Ko kandi ikirego cye ku rwego rwa mbere cyanditswe kuri RCOM 02711/2018/TC, ubujurire bwe mu Rukiko Rukuru rw'Ubucuruzi bukandikwa kuri CMB RCOMA 00775/2019/HCC, hanyuma agahitamo kureka ikirego cye; bityo ko inkurikizi ari uko yiyatse ububasha bwo kuburana

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n'uburenganzira bwo gukomeza icyo kirego, ari na yo mpamvu ibyo asaba ntabyo yahabwa hashingiwe ku ngingo ya 121 y’Itegeko n°22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru.

UKO URUKIKO RUBIBONA

[61] Urukiko rurasanga indishyi mbonezamusaruro zingana na 242.149.082 Frw n'indishyi z'akababaro zingana na 50.000.000 Frw Nemeyabahizi Jean Baptiste asaba BRD nta shingiro zifite kuko uru Rukiko rwasanze nta mafaranga BRD igomba gusubiza Nemeyabahizi Jean Baptiste, bityo izi ndishyi zikaba ntaho zishyingiye.

C.IBYEREKEYE AMAFARANGA Y’IBYAGIYE KU RUBANZA

Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro

[62] Abahagarariye BRD bashingiye ku biteganywa n’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 basaba Urukiko rw’Ubujurire kugenera BRD 5.000.000 Frw y'ikurikiranarubanza na 5.000.000Frw y'igihembo cya Avoka.

[63] Nemeyabahizi Jean Baptiste n’abamwunganira biregura ku mafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa na BRD bavuga ko nta gaciro yahabwa, kuko ari yo yateje ikibazo yanga kwishyura uruhare rwayo ku myenda ya GREAT LAKES CEMENTS Ltd ibereye umunyamigabane, kugeza n'uyu munsi ikaba ikomeje kubyaza umusaruro amafaranga atari ayayo.

[64] Bavuga kandi ko basaba Urukiko rw'Ubujurire gutegeka BRD Ltd gusubiza Nemeyabahizi Jean Baptiste 1.000.000 Frw y’igihembo cya Avoka na 5.000.000 Frw y’ikurikiranarubanza, na 50.000 Frw y’ingwate y’igarama yatanze ajurira mu Rukiko rw'Ubujurire. Basobanura ko NEMEYABAHIZI Jean Baptiste yatakaje amafaranga akurikirana urubanza, harimo ingendo, amafunguro, telefone, gutegura ibirego, kwandika imyanzuro ku mashini no kuyishyirisha muri IECMS, gusinyisha ababuranyi imyanzuro n’ibindi.

UKO URUKIKO RUBIBONA

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[65] 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: “Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [66] Urukiko rurasanga amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza BRD Ltd isaba ikwiye kuyahabwa, kuko ubujurire bwayo bwahawe ishingiro, bityo mu bushishozi bwarwo ruyigeneye 500.000Frw y’igihembo cya Avoka na 200.000Frw y’ikurikiranarubanza agomba gutangwa na Nemeyabahizi Jean Baptiste. Rurasanga ayo Nemeyabahizi Jean Baptiste asaba adakwiye kuyahabwa kuko ariwe watsinzwe urubanza kandi ubujurire bwe bukaba butahawe ishingiro. III. ICYEMEZO CY’URUKIKO

[67] Rwemeje ko ubujurire bwa DEVELOPMENT BANK OF RWANDA (BRD) bufite ishingiro. [68] Rwemeje ko ubujurire bwa Nemeyabahizi Jean Baptiste nta shingiro bufite. [69] Rwemeje ko urubanza RCOMA 00729-00768-00775/2019/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 28/01/2022, ruhindutse ku bireba DEVELOPMENT BANK OF RWANDA (BRD). [70] Rwemeje ko 424.822.960Frw ndetse na 4.734.259Frw hamwe n’indishyi mbonezamusaruro ziyakomokaho zihwanye na 256.310 Frw, 1.000.000 Frw y’igihembo cya Avoka, 500.000 Frw y’ikurikiranarubanza, Urukiko Rukuru rw’Ubucuruzi rwategetse DEVELOPMENT BANK OF RWANDA (BRD) kwishyura Nemeyabahizi Jean Baptiste no kumusubiza 40.000 Frw y’amagarama yatanze arega bivanweho.

[71] Rutegetse Nemeyabahizi Jean Baptiste kwishyura DEVELOPMENT BANK OF RWANDA (BRD) 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza.

[72] Rutegetse Nemeyabihizi Jean Baptitse gusubiza DEVELOPMENT BANK OF RWANDA (BRD) 50.000 Frw y’amagarama yatanze ijurira, naho ayo Nemeyabahizi Jean Baptiste yishyuye agahera mu Isanduku ya Leta.