NZEYIMANA v. EBENEZER MIXED FARMING AND GENERAL MERCHANDISE LTD

# NZEYIMANA v. EBENEZER MIXED FARMING AND GENERAL MERCHANDISE LTD

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-10-24 - Case/document no.: RS/INJUST/RCOM 00013/2024/CA - Collection: Court of Appeal

## Text

## Page 1

NZEYIMANA v. EBENEZER MIXED FARMING AND GENERAL MERCHANDISE LTD [Rwanda URUKIKO RW’UBUJURIRE – RS/INJUST/RCOM 00013/2024/CA (Ngagi, P.J.) 24 Ukwakira 2025] Amategeko agenga ibimenyetso – Inshingano y’urega – Urega cyangwa utanze ikibazo afite inshingano zo gutanga ibimenyetso bihamya ko ibyo avuga ari ukuri, ko kandi uwiregura nawe afite inshingano zo gutanga ibimenyetso bigaragaza ko ibyo yireguza ari ukuri. Incamake y’ikibazo: Nzeyimana Alexis na EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd ihagarariwe na Birungi Marthe bagiranye amasezerano ashingiye ku bugure bw'imbuto zari mu murima zitarera, hagendewe ku igereranya ringana na toni mirongo itanu (50 tones), ariko zimaze kwera haboneka umusaruro ungana na toni 59.4 (59,400 kgs) n’ibiro magana ane (400 kgs) byiyongera ku biro 4.177 kgs by’ibishyimbo bitubuwe yatwaye ku wa 21/02/2022, ku giciro cya 1.260 Frw ku ikiro (1.260 Frw/kg), bihwanye na 52.630.020 Frw, EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd ikavuga ko ayo masezerano Nzeyimana atayubahirije ngo agire icyo akora ngo uwo musaruro ucuruzwe, kandi atanishyuye ikiguzi cy’izo mbuto z’ibigori n’ibishyimbo. Ibi byatumye EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd itanga ikirego mu Rukiko rw’Ubucuruzi irega Nzeyimana Alexis na NZEYALEX Ltd mu Rukiko rw’Ubucuruzi, irusaba kubategeka kuyishyura umwenda w’ibigori, n’ibishyimbo ndetse n’amafaranga y’ubuhunikiro bwakodeshejwe I Gatsibo n’i Kayonza. Urukiko rw’Ubucuruzi rwaciye urubanza rwemeza ko NZEYALEX Ltd nta masezerano yigeze igirana na EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd, ko Nzeyimana Alexis agomba kwishyura EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd 125.096.400 Frw y’umusaruro w’ibigori 51.630.020 Frw y’imbuto y’ibishyimbo, 540.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka, no kuyisubiza 20.000 Fw y’ingwate y’amagarama yatanze irega. Nzeyimana yajuririye mu Rukiko Rukuru rw’Ubucuruzi arusaba gusuzuma niba hari amasezerano atubahirije ku buryo yakwishyura 125.096.400 Frw, gusuzuma niba hari amafaranga y'ibishyimbo agomba kwishyura Birungi Marthe no gusuzuma niba indishyi yategetswe kwishyura zari zifite ishingiro; asoza asaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. Urwo Rukiko rwaciye urubanza rwemeza ko ubujurire nta shingiro bufite, nta gihindutse ku mikirize y’urubanza rujuririrwa. Nzeyimana yasabye ko urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi rusubirwamo ku mpamvu z’akarengane arabyemererwa, urubanza rwoherezwa Urukiko rw’Ubujurire kugirango abe arirwo ruzaruburanisha. Mu miburanire ye mu kirego gisaba gusubirishamo urubanza ku mpamvu z’akarengane, avuga ko yarenganyijwe n’urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi kuko rwamutegetse kwishyura umusaruro wose ungana n’ibiro 59.400 ufite agaciro kangana na 125.096.400 Frw mu gihe nta kimenyetso EBENEZER MIXED FARMING yigeze igaragaza cyerekana ko iyi ngano y'ibigori yaba yarayimugejejeho, kandi we yaragaragaje delivery notes yagiye yakiriraho

## Page 2

umusaruro ungana n’ibiro 49.500 bihwanye na 104.247.000 Frw. Avuga kandi ko nta mwenda w'ibishyimbo afitiye EBENEZER MIXED FARMING, kuko yamuhaye ibishyimbo bingana n’ibiro 4.177 akaba yarabyishyuye byose nk’uko bigaragazwa na bordereaux ziri muri dosiye, akaba atumva aho Urukiko Rukuru rw’Ubucuruzi rwashingiye mu kumutegeka kwishyura EBENEZER MIXED FARMING 51.630.020 Frw; asoza asaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. Ku rundi ruhande EBENEZER MIXED FARMING Ltd (uregwa) yiregura avuga ko nta karengane urega yagiriwe mu rubanza RCOMA 00420/2022/HCC, kuko amafaranga yategetswe kwishyura ashingiye ku bimenyetso yatanze birimo amasezerano yo ku wa 11/3/2021, bulletin d’analyse n’inyandikomvugo y’inama yo ku wa 08/04/2022, bikaba bigaragaza ko umusaruro w’ibigori ungana n’ibiro 59.400 (59.400 kgs). Ivuga kandi ko imbuto y’ibishyimbo Nzeyimana Alexis yahawe ingana n’ibiro 41,177 (41,177 kgs) nubwo mu kwandika ikirego habayemo kwibeshya mu kwandika ibiro hakandikwa 4,177, ko iyo imbuto y’ibishyimbo yahawe ifite agaciro kangana na 52.630.020 Frw; isoza isaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. Incamake y’icyemezo: Urega cyangwa utanze ikibazo afite inshingano zo gutanga ibimenyetso bihamya ko ibyo avuga ari ukuri, ko kandi uwiregura nawe afite inshingano zo gutanga ibimenyetso bigaragaza ko ibyo yireguza ari ukuri. Ikirego cyo gusubirishamo urubanza gifite ishingiro kuri bimwe. Amategeko yashingiweho: Itegeko N° 062/2024 ryo ku wa 20/06/2024 rigenga ibimenyetso, Ingingo ya 4. Nta manza zifashishijwe

Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rukomoka ku kirego EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd yatanze mu Rukiko rw’Ubucuruzi ivuga ko ku wa 11/03/2021, yagiranye na Nzeyimana Alexis amasezerano y’umwenda ungana n'agaciro k’imbuto Birungi Marthe yari yarahinze, ariko ko yaje kwamburwa uburenganzira zitarera ngo izicuruze, yiyemeza kuwugura ku giciro cya 114.050.000 Frw ahwanye na toni mirongo itanu (50 tones), ikiro kimwe gihwanye na 2.281 Frw, atanga sheki nk’ikimenyetso cy’umwenda, bamaze gusarura hiyongeraho toni mirongo itanu n’icyenda (59 tones) n’ibiro magana ane (400 kgs) byiyongera ku biro 4.177 kgs by’ibishyimbo bitubuwe yatwaye ku wa 21/02/2022, ku giciro cya 1.260 Frw ku ikiro (1.260 Frw/kg), bihwanye na 52.630.020 Frw. [2] Avuga kandi ko Nzeyimana Alexis atigeze agira icyo akora ngo umusaruro w’ibigori ucuruzwe, kandi ko atishyuye ibyo bigori n’ibishyimbo. Ibyo byatumye EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd irega Nzeyimana Alexis na NZEYALEX Ltd

## Page 3

mu Rukiko rw’Ubucuruzi, irusaba kubategeka kuyishyura umwenda w’ibigori uhwanye na 135.491.400 Frw, n’agaciro k’ibishyimbo kangana na 52.630.020 Frw, hiyongereyeho ubuhunikiro bwayo buri Gatsibo bwakodeshejwe amafaranga angana na miliyoni ebyiri na magana arindwi (300,000 Frw x 9=2.700.000 Frw), n’amafaranga y’ubuhunikiro bwa Kayonza bwakodeshejwe ibihumbi magana abiri na cumi (30.000 x amezi 7=210.000 Frw). Isoza isaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [3] Mu rubanza RCOM 00414/2022/TC rwaciwe ku wa 26/05/2022, Urukiko rw’Ubucuruzi rushingiye ku ngingo ya 3 y’Itegeko N° 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo 64 y'Itegeko No 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, inama yabaye ku itariki ya 8/04/2022, ihuje Birungi Marthe, Nzeyimana Alexis n’ihuriro ry’abatubuzi b’imbuto nziza mu Rwanda n’amasezerano impande zombi zagiranye ku wa 11/03/2021, rwemeje ko NZEYALEX Ltd nta masezerano yigeze igirana na EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd, ko Nzeyimana Alexis agomba kwishyura EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd 125.096.400 Frw y’umusaruro w’ibigori 51.630.020 Frw y’imbuto y’ibishyimbo, 540.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka, no kuyisubiza 20.000 Fw y’ingwate y’amagarama yatanze irega. [4] Nzeyimana Alexis yajuririye Urukiko Rukuru rw’Ubucuruzi, arusaba gusuzuma niba hari amasezerano atubahirije ku buryo yakwishyura 125.096.400 Frw, gusuzuma niba hari amafaranga y'ibishyimbo agomba kwishyura Birungi Marthe no gusuzuma niba indishyi yategetswe kwishyura zari zifite ishingiro; asoza asaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [5] Uhagarariye EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd mu kwiregura kuri izo mpamvu z’ubujurire, avuga ko nta shingiro zifite, kuko nta kimenyetso na kimwe Nzeyimana Alexis agaragaza cy’ibyo aburana uretse kubivuga mu magambo gusa, kandi ko amasezerano ahari ari ayo ku wa 21/02/2021 y’imbuto z’ibishyimbo, aho EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd yakiriye ibiro 4.177 (4.177 kgs), n’ay’imbuto z’ibigori yo ku wa 11/03/2021, impande zombi zikaba zarumvikanye ko ubwishyu buzaba bitarenze ku wa 20/04/2021. Avuga kandi ko indishyi yagenewe zifite ishingiro, naho ku birebana n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, Nzeyimana Alexis asaba, ayireguraho avuga ko nta shingiro afite kubera ko ari yo yashoye imanza, bityo ko ikwiye kwirengera ingaruka zabyo. Asoza asaba Urukiko Rukuru rw’Ubucuruzi kuyigenera amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [6] Mu rubanza RCOMA 00420/2022/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 18/08/2023 rwemeje ko: a. ubujurire bwa Nzeyimana Alexis nta shingiro bufite; b. nta gihindutse ku mikirize y’urubanza RCOM 00414/2022/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 26/05/2022; c. ibyemejwe muri urwo rubanza bishyirwa mu bikorwa ari byo ko Nzeyimana Alexis agomba kwishyura EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd umusaruro w’ibigori uhwanye na 125.096.400 Frw, imbuto

## Page 4

y’ibishyimbo ihwanye na 51.630.020 Frw na 540.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka, kandi ko isubiza uwareze 20.000Frw y’ingwate y’amagarama yatanze arega; d. Nzeyimana Alexis yishyura EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd 800,000 Frw y’ikurikiranarubanza n’igihembo cya Avoka mu bujurire; e. 40.000 Frw y’amagarama Nzeyimana Alexis yishyuye ajurira aherera ku isanduku ya Leta. [7] Nzeyimana Alexis yasabye ko urubanza RCOMA 00420/2022/HCC rusubirishwamo ku mpamvu z’akarengane, maze mu cyemezo No 247/CJ/2024, Perezida w’Urukiko rw’Ikirenga ashingiye kuri raporo yakozwe na Perezida w’Urukiko rw’Ubujurire, yemeza ko urwo rubanza rusubirwamo ku mpamvu z’akarengane, arwohereza mu Rukiko rw’Ubujurire kugira ngo abe ari rwo ruzaruburanisha; ikirego cyandikwa kuri RS/INJUST/RCOM 00013/2024/CA. [8] Urubanza rwaburanishijwe mu ruhame ku wa 01/10/2025, Nzeyimana Alexis ahagarariwe na Me Sebibanza Elie, naho EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd ihagarariwe na Me Nsanzineza Aimable afatanyije na Me Mbituyimana Jean de Dieu. Rwongeye kuburanishwa ku wa 22/10/2025, Nzeyimana Alexis ahagarariwe na Me Nshimiyimana Jean Pierre naho EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd ihagarariwe nka mbere, ababuranyi bavuga ku nyandiko y’inyemezabwishyu (Bordereau de versement/bank slip) uhagarariye Nzeyimana Alexis yashyize muri dosiye ku wa 01/10/2025. [9] Mu myanzuro no mu miburanire ye, Nzeyimana Alexis avuga yarenganyijwe n’urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi kuko rwamutegetse kwishyura umusaruro wose ungana n’ibiro 59.400 ufite agaciro kangana na 125.096.400 Frw mu gihe nta kimenyetso EBENEZER MIXED FARMING yigeze igaragaza cyerekana ko iyi ngano y'ibigori yaba yarayimugejejeho, kandi we yaragaragaje delivery notes yagiye yakiriraho umusaruro ungana n’ibiro 49.500 bihwanye na 104.247.000 Frw. Avuga kandi ko nta mwenda w'ibishyimbo afitiye EBENEZER MIXED FARMING, kuko yamuhaye ibishyimbo bingana n’ibiro 4.177 akaba yarabyishyuye byose nk’uko bigaragazwa na bordereaux ziri muri dosiye, akaba atumva aho Urukiko Rukuru rw’Ubucuruzi rwashingiye mu kumutegeka kwishyura EBENEZER MIXED FARMING 51.630.020 Frw; asoza asaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [10] EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd yiregura ivuga ko nta karengane Nzeyimana Alexis yagiriwe mu rubanza RCOMA 00420/2022/HCC, kuko amafaranga yategetswe kwishyura ashingiye ku bimenyetso yatanze birimo amasezerano yo ku wa 11/3/2021, bulletin d’analyse n’inyandikomvugo y’inama yo ku wa 08/04/2022, bikaba bigaragaza ko umusaruro w’ibigori ungana n’ibiro 59.400 (59.400 kgs). Ivuga kandi ko imbuto y’ibishyimbo Nzeyimana Alexis yahawe ingana n’ibiro 41,177 (41,177 kgs) nubwo mu kwandika ikirego habayemo kwibeshya mu kwandika ibiro hakandikwa 4,177, ko iyo imbuto y’ibishyimbo

## Page 5

yahawe ifite agaciro kangana na 52.630.020 Frw; isoza isaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [11] Urukiko rurasuzuma ibibazo bikurikira: 1. Kumenya ingano y'amafaranga Nzeyimana Alexis akwiye kwishyura ku musaruro w'ibigori; 2. Kumenya niba hari amafaranga y'ibishyimbo Nzeyimana Alexis agomba kwishyura Ebenezer Mixed Farming and General Merchindise Ltd; 3. Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO

1. Kumenya ingano y'amafaranga Nzeyimana Alexis akwiye kwishyura ku musaruro w'ibigori [12] Uhagarariye Nzeyimana Alexis avuga ko yarenganyijwe n’urubanza RCOMA 00420/2022/HCC, kuko Urukiko Rukuru rw’Ubucuruzi rwamutegetse kwishyura umusaruro wose ungana n’ibiro 59,400 (59,400 kgs) ufite agaciro kangana na (2,106 Frw x 59,400) =125.096.400 Frw), kandi nta kimenyetso Birungi Marthe nyiri EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd yigeze agaragaza cyerekana ko iyi ngano y'ibigori yaba yarayimugejejeho, mu gihe we yagaragaje delivery notes yagiye yakiriraho uwo musaruro w’ibigori, ndetse ibigori yakiriye bidafitiwe delivery notes akaba yaragiye abisinyira mu gitabo kibitswe na Birungi Marthe nyiri EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd. Bityo ko ibigori yakiriye bingana toni 49.5 (49,500 kgs), bigizwe n’ibiro 22,000 (22,000 kgs) bigaragara kuri delivery notes n’ibiro 27,500 (27,500kg) yagiye gufata mu bubiko (stock) bwa EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd akabisinyira mu gitabo. [13] Avuga kandi ko ku wa 11/03/2021, Nzeyimana Alexis na EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd ihagarariwe na Birungi Marthe bagiranye amasezerano ashingiye ku bugure bw'imbuto zari mu murima zitarera, hagendewe ku igereranya ringana na toni mirongo itanu (50 tones), ariko zimaze kwera haboneka umusaruro ungana na toni 59.4 (59,400 kgs), ariko Birungi Marthe nyiri EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd amugezaho umusaruro w’ibigori ungana na toni 49.5 (49,500Kg). Bityo asaba Urukiko rw’Ubujurire kwemeza ko amafaranga agomba kwishyura EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd angana na (2,106 Frw x 49.500 kgs) = 104.247.000 Frw. [14] Akomeza avuga ko RICA yemeye ko uwo musaruro wacuruzwa ku wa 28/06/2021, kandi muri icyo gihe wari muri mu bubiko bwa Birungi; ku wa 19/08/2021, EBENEZER iha Nzeyimana umusaruro w’ibigori ungana n’ibiro 1000, ku wa 05/09/2021, imuha umusaruro ungana n’ibiro 10.000 (10.000 kgs), kuri iyo tariki imushyikiriza ibindi biro 11,000 (11.000 kgs) nk’uko

## Page 6

bigarazwa na delivery notes, ibindi biro 27,500, Nzeyimana ajya kubifata mu bubiko bwa EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd arabisinyira; ko inama yo ku wa 08/04/2022, igaragaza ko umusaruro wari utaragera kuri Nzeyimana Alexis, bityo ko ibyo bavuga ko yakiriye umusaruro ungana na 49.500 kgs bashingiye kuri bulletin d’analyse nta shingiro bigomba guhabwa, kuko Nzeyimana yagiye gushaka indi bulletin d’analyse kugira ngo umusaruro ucuruzwe, kuko wari waratinze gucuruzwa, ko rero ntaho bihuriye no kwakira umusaruro ungana na toni 59.4 (59,400 kgs). [15] Abahagarariye EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd bavuga ko Nzeyimana Alexis atarenganyijwe n’urubanza RCOMA 00420/2022/HCC yasubirishijemo ku mpamvu z’akarengane. Basobanura ko EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd yagaragarije Urukiko Rukuru w’Ubucuruzi ibimenyetso birimo amasezerano yo ku wa 11/3/2021, bulletin d’analyse zigaragaza ko Nzeyimana Alexis yakuye i Gatsibo umusaruro w’ibigori ungana n’ibiro 33.000 (33.000 kgs), akongera gutwara ibiro 26.400 (26.400Kg) by’ibigori, uwo musaruro ukaba warasuzumwe na RAB, byose hamwe bikaba ari ibiro 59.400 (59.400 kgs). [16] Basobanura kandi ko inyandiko-mvugo y’inama yo ku wa 08/04/2022, ku rupapuro rwayo rwa kabiri, Nzeyimana Alexis yemeye izo ʺbulletinsʺ akavuga ko zacyuye igihe, ariko akemera ko yagurishijwe izo mbuto, ko izi bulletins d’analyse yemeye ziriho ingano y’ibiro by’ibigori bingana n’ibiro 59.400, bakaba basanga izo bulletins d’analyse ari ikimenyetso kidashidikanywaho kigaragaza ko yabyakiriye, ko ahubwo ikibazo yari afite ari uko zari zaracyuye igihe, zikaba zaragomba kuvugururwa, bityo ko iyo aza kuba adafite ibyo bigori ibyo bitari gukorwa. [17] Bakomeza kuvuga ko icyo yagombaga gukora, yari kongera gukorana na RICA kugira ngo yongere imukorere ʺsampleʺ, kugira ngo uwo musaruro azabone uko awugurisha, ko rero icyo kimenyetso kigaragaza ibiro yashyikirijwe kuko atari bukoreshe ʺsampleʺ z’ibiro adafite cyangwa ngo yemere bulletins yise ko zacyuye igihe adafite ibiro birebana na zo, kandi ko nta zindi bulletins yavugaga uretse iz’ibiro 59.400 (59.400 kgs), cyane ko izo bulletin zigaragaza ingano (quantité), bakagaragaza n’uwo bazisanze mu maboko, bakagaragaza n’ubwoko bwabyo aribwo MAIZE RHM 1407 kandi iyo mbuto akaba ari yo iri mumasezerano impande zombi zagiranye. [18] Basoza bavuga ko delivery notes atarizo zashingirwaho zonyine, ko harebwa na bulletins d’analyse hashingiwe ku rubanza RS/INJUST/RCOM 00004/2020/CS rwaciwe ku wa 19/11/2021, haburana NEW KIGALI BUSINESS SERVICES Ltd na KASESE DISTILLERS Ltd aho Urukiko rw’Ikirenga rwasobanuye ko mu bibazo by’ubucuruzi hashingirwa no ku bintu bifatika. Bityo basaba Urukiko rw’Ubujurire kwemeza ko nta karengane Nzeyimana Alexis yagiriwe mu rubanza RCOMA 00420/2022/HCC asubirishamo. Uko Urukiko rubibona [19] Ingingo ya 4 y’Itegeko N° 062/2024 ryo ku wa 20/06/2024 rigenga ibimenyetso iteganya ko urega cyangwa utanze ikibazo agaragaza ikimenyetso cy’ibyo aregera cyangwa asaba. Uwiregura agaragaza ikimenyetso gishyigikira ukwiregura kwe. Icyakora, umucamanza cyangwa ukemura ikibazo ashobora gutegeka umuburanyi cyangwa umwe mu bafitanye ikibazo cyangwa undi muntu gutanga cyangwa kwerekana ikimenyetso afite. Ibikubiye muri iyi ngingo

## Page 7

byumvikanisha ko urega cyangwa utanze ikibazo afite inshingano zo gutanga ibimenyetso bihamya ko ibyo avuga ari ukuri, ko kandi uwiregura nawe afite inshingano zo gutanga ibimenyetso bigaragaza ko ibyo yireguza ari ukuri. [20] Kubirebana n’uru rubanza ibyavuzwe haruguru byumvikanisha ko Nzeyimana Alexis uvuga ko yareganijwe n’Urukiko Rukuru rw’Ubucuruzi asabwa kwishyura umubare w’ibiro by’ibigori n’ibishyimbo urenga ibyo yafashe muri EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd afite inshingano yo kugaragaza ibimenyetso by’ingano nyayo y’ibiro yafashe. Ku urundi ruhande, EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd nayo ifite ishingano yo gutanga ibimenyetso bivuguruza ibyo Nzeyimana Alexis avuga k’umubare w’ibiro by’ibigori n’ibishyimbo yemera ko ari byo yakiriye [21] Dosiye y’urubanza igaragaramo amasezerano yo ku wa 11/03/2021, Birungi Marthe uhagarariye EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd yagiranye na Nzeyimana Alexis. Ayo masezerano agaragaza ko Birungi Marthe uhagarariye Ebenezer Mixed Farming and General Merchandise Ltd agurishije Nzeyimana Alexis umusaruro w’imbuto z’ibigori zo mu bwoko bwa RHM 1407 wahinzwe mu Karere ka Nyagatare mu gihembwe cy’ihinga 2020/2021 A ku mafaranga 114,050,000 mu gihe umusaruro uzaba unganye na toni 50, ariko waramuka urenzeho akazishyura 2,281 Frw kuri kg imwe (2,281 Frw/kg), na none umusaruro wajya munsi nabwo akazishyura 2,281 Frw/kg, ko Nzeyimana Alexis yiyemeje kugura izo mbuto zose ndetse akazishyura bitanze tariki 20/04/2021, ariko izo mbuto zaramuka ziguzwe mbere cyangwa nyuma y’iyi tariki Nzeyimana Alexis akazahita yishyura, ko kandi uyu atanze sheki nka garantie y’uwo mwanda. [22] Dosiye igaragaramo inyandiko ziriho ikirangantego cya RAB zifite umutwe: SEED TESTING DOCUMENT No 1294 na 1295 (ababuranyi bise bulletin d’analyse), zashyizweho umukono ku wa 28/06/2021, zikaba zigaragaza ko sampling body yakozwe na RICA, ko imbuto zatanzwe na Nzeyimana Alexis zo mu bwoko bwa MAIZE/RHM 1407 zihwanye na 59.400 kgs (ni ukuvuga 33.000 kgs + 26.400 kgs). Igaragaramo kandi delivery note yo ku wa 19/08/2021, igaragaza ko Nzeyimana Alexis yakiriye imbuto y’ibigori yo mu bwoko wa RHM 1407 ya EBENEZER MIXED FARMING ingana na 1.000 kgs, naho ku wa 05/09/2021 yakira ingana na 21.000 kgs (ni ukuvuga 11,000 kgs + 10.000 kgs). [23] Dosiye igaragaramo na none inyandikomvugo y’inama yo ku wa 08/04/2022, yahuje Madamu Birungi Marita (umuyobozi wa EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd) na Nzeyimana Alexis n’ihuriro ry’abatubuzi b’imbuto nziza mu Rwanda (National seed consortium Rwanda). Muri iyo nama impande zombi zagarutse ku masezerano zagiranye ku wa 11/03/2021, Nzeyimana Alexis yiyemeza gucuruza imbuto y’ibigori nk’uko bari babyumvikanye muri ayo masezerano, ariko igiciro cyumvikanyweho mbere gihwanye na 2.281 Frw ku kiro kimwe (2,281 Frw/kg) kikagabanukaho 175 Frw ku kiro. Bivuze ko ari 2,281 Frw - 175 Frw = 2.106 Frw. [24] Urukiko rurasanga, kuba mu nyandiko yiswe bulletin d’analyse, bigaragara ko imbuto y’ibigori yatanzwe na Nzeyimana Alexis yo mu bwoko bwa MAIZE/RHM 1407 ihwanye na 59,400 kg, kuba mu nama yo ku wa 08/04/2022, yahuje Umuyobozi wa EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd, Madamu Birungi Marithe na Nzeyimana Alexis hamwe n’ihuriro ry’abatubuzi b’imbuto nziza mu Rwanda, Nzeyimana Alexis yariyemeje

## Page 8

gucuruza iyo mbuto y’ibigori nk’uko impande zombi zabyumvikanye mu masezerano yo ku wa 11/03/2021, kandi akaba atarigeze agaragaza ko imbuto igaragara muri izo bulletin d’analyse atayibonye, ahubwo hakaba haravuzwe gusa ko igiciro cyayo ari cyo kigomba kugabanuka, kuba Nzeyimana Alexis atabasha kugaragaza ibimenyetso bihamya ko yakiriye imbuto z’ibigori zingana na 49.500 kgs gusa nk’uko abiburanisha, birumvikana ko imbuto z’ibigori agomba kwishyura zingana n’ibiro ibihumbi mirongo itanu n’icyenda na magana ane (59.400 kgs). [25] Ku byo Nzeyimana Alexis avuga ko imbuto yakiriye zingana na 49.500 kgs, ko kandi bigaragazwa na delivery notes hamwe n’igitabo yagiye asinyamo kibitswe na Birungi Marthe umuyobozi wa EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd, Urukiko rurasanga, nta shingiro byahabwa, kuko izo delivery notes zigaragaraho 22.000 kgs gusa, kandi icyo gitabo yagiye asinyamo ntacyo yagaragarije Urukiko. Kuba rero, ari we wasubirishijemo urubanza ku mpamvu z’akarengene, Urukiko rurasanga ari we ufite inshingano zo kugaragaza ukuri kw’ibyo avuga no kuvuguruza ibimenyetso byashingiweho n’Urukiko Rukuru mu rubanza asubirishamo; bityo kuba ntabyo atanga, birumvikana ko agomba kwishyura EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd 125,096,400 Frw, ni ukuvuga 2,106 Frw x 59.400 kgs= 125.096.400 Frw. [26] Urukiko rurasanga ku wa 30/10/2023, Nzeyimana Alexis yarishyuye Birungi Marthe, amafaranga miliyoni eshanu (5.000.000 Frw) nk’uko bigaragazwa n’inyemezabwishyu (Bordereau de versement/bank slip) yo muri BPR Rwanda, aya mafaranga akaba agomba gukurwa mu bwishyu Nzeyimana Alexis agomba kwishyura nk’uko ababuranyi babyemeranyijweho mu iburanisha ryo ku wa 22/10/2025. Bityo Nzeyimana Alexis agomba kwishyura EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd amafaranga miliyoni ijana na makumyabiri n’ibihumbi mirongo icyenda na bitandatu na magana ane (120.096.400 Frw), ni ukuvuga 125.096.400 Frw-5.000.000 Frw= 120.096.400 Frw.

2. Kumenya niba hari amafaranga y'ibishyimbo Nzeyimana Alexis agomba kwishyura EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd [27] Uhagarariye Nzeyimana Alexis avuga ko nta masezerano y'ubugure bw'ibishyimbo Nzeyimana Alexis yagiranye na Birungi Marthe nk’uko yabisobanuye mu myiregurire ye mu manza zabanje, aho Nzeyimana Alexis yagaragaje ko Birungi Marthe yamuhaye ibishyimbo bingana n’ibiro 4.177 (4.177 kgs), kandi ko yabyishyuye nk’uko bigaragazwa na bordereaux ziri muri dosiye; ko rero atumva icyo Urukiko Rukuru rw’Ubucuruzi rwashingiyeho mu kumutegeka kwishyura Birungi Marthe 51.630.020 Frw, akaba atanumva aho Birungi Marthe yakuye ayo mafaranga yaregeye, kuko n’iyo wafata ibiro 4177 x 1260 Frw yagombaga kwishyurwa ku kiro kimwe byahwana na 5.263.020 Frw, aho kuba 51.630.020 Frw yategetswe n’Urukiko Rukuru rw’Ubucuruzi. [28] Asobanura ko mu gutwara ibyo bishyimbo nta masezerano bigeze bagirana, ko ahubwo babyumvikanye nk’abantu bari biziranye, bumvikana ko ikiro kimwe kizagurwa 303 Frw kuko byari ibyo kurya, agaciro kabyo byose akaba ari 1,268,000 Frw; ku wa 08/12/2021, Nzeyimana yishyura 1.000.000 Frw nk’uko EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd yabyemeye mu rubanza RCOM 00414/2022/TC mu gika cya 4; ku wa

## Page 9

07/11/2020, Nzeyimana Alexis yishyuye 268.000 Frw mbere y’uko atwara ibishyimbo, ayo akaba ari amafaranga Birungi Marthe yari amufitiye, bayahwaniriza hamwe; bityo ko amafaranga yose y’ibishyimbo angana na 1,268,000 Frw yamaze kuyamwishyura. [29] Avuga kandi ko n’igiciro cy’amafaranga ku kiro gihwanye 1.260 Frw (1.260 Frw/kg) nta masezerano bigeze bagirana avuga icyo giciro, cyane ko ibishyimbo Nzeyimana Alexis yahawe bitari imbuto, ahubwo byari ibishyimbo bisanzwe byo kurya, akaba yarabifashe kuri 303 Frw ku kiro kimwe (303Frw/kg), bihwanye na 1.268.000 Frw. Bityo ko nta deni ry’ibishyimbo Nzeyimana Alexis abereyemo Birungi Marthe, cyane ko uyu afite inshingano zo kugaragaza ibimenyetso ashingiraho amwishyuza ayo mafaranga y'ibishyimbo. [30] Akomeza avuga ko ibyo abahagarariye EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd bavuga ko habayeho kwibeshya mu myandikire y’ibiro by’ibishyimbo Nzeyimana Alexis yatwaye, asanga nta kuri kurimo, ko rero bakwiye kugaragaza amasezerano y’ibiro 41.770 bavuga, kuko ibyo Nzeyimana Alexis yemera yatwaye ari ibiro 4.177 kandi ko yabyishyuye byose kuko 1,000,000 Frw yishyuye mbere nubwo yari ay’ifumbire, ariko ntayo yamuhaye bituma impande zombi zemeranye guhwanye imyenda, zemeza ko ayo amafaranga abarirwa mu bwishyu bw’ibishyimbo. Bityo ko nta mwenda w’ibishyimbo afitiye Ebenezer Mixed Farming and General Merchandise Ltd, kuko nta n’uwo yagaragaje mu nama yo ku wa 08/04/2022. [31] Abahagarariye EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd biregura kuri iyi ngingo bavuga ko nta karengane Nzeyimana Alexis yagiriwe, kuko ku mbuto y’ibishyimbo ingana n’ibiro 41.770 (41.770 kgs) ifite agaciro 52.630.020 Frw, nubwo mu kwandika ikirego habayemo kwibeshya mu kwandika ibiro, ariko iyo mbuto Nzeyimana Alexis yayakiriye nk’uko bigaragara mu nyandiko yo ku wa 21/02/2021, ndetse na we akaba yaragiye ayemera mu myiregurire ye yo mu rubanza RCOM 00414/2022/TC, nk’uko bigaragara mu myanzuro ye, aho yanditse avuga ko ngo iyo mbuto Birungi Marthe yamuhaye zagurishijwe agahabwa n’amafaranga, bivuze ko bitari ibishyimbo byo kurya, ahubwo byari imbuto. [32] Bavuga kandi ko ibyo bihura n’ibikubiye mu nyandiko–mvugo y’inama yo ku wa 08/04/2022, aho ku rupapuro rwayo rwa kabiri byagaragaye ko hari ibyo bumvikanyeho bitari mu masezerano; kandi nk’uko bigaragara mu isesengura Urukiko rw’Ubucuruzi rwakoze mu gika cya 8 cy’urubanza RCOM 00414/2022/TC, aho rwashingiye ku mvugo za Nzeyimana Alexis, ari nabyo Urukiko Rukuru rw’Ubucuruzi rwashingiyeho nk’uko bigaragara mu bika bya 20, 21 na 22 by’urubanza RCOMA 00420/2022/HCC, aho yaburanye avuga ko imbuto y’ibigori n’ibishyimbo biregerwa bikiri mu bubiko, kandi akaba atarahakanye ibyo bicuruzwa yahawe. Bityo ko ibyo Nzeyimana Alexis avuga ko nta bishyimbo bingana na n’ibiro 41,770 yahawe, nta shingiro bifite. [33] Bakomeza bavuga ko ibi, inkiko zombi zabanje zashingiyeho, bigaragaza ko nta bimenyetso bigaragarira buri wese izo nkiko zirengagije, ko ahubwo zashingiye ku bintu bifatika nk’uko byemejwe mu rubanza RS/INJUST/RCOM 00004/2020/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 19/11/2021, haburana NEW KIGALI BUSINESS SERVICES Ltd na KASESE DISTILLERS Ltd rugaragara mu cyegeranyo cy’ibyemezo by’Inkiko, rwemeje ko ibikorwa by'ubucuruzi bigaragazwa hashingiwe no ku bintu bifatika. Ku birebana n’ibyo Nzeyimana Alexis avuga ko ngo yishyuye ibishyimbo ashingiye kuri bordereau yo ku wa 08/12/2021 yo muri BPR n’iyo ku wa 07/11/2020 iri ho 268.200 Frw ntaho bihuriye, kuko atari kwishyura mu mwaka wa

## Page 10

2020 icyo atari yagura, ko ahubwo yishyuraga ifumbire kandi nawe ubwe akaba abyemera; bityo ko ayo mafaranga ntaho ahuriye n’ibyo avuga ko yishyuye ibishyimbo. Uko Urukiko rubibona [34] Nk’uko byibukijwe mu bika bya 19 na 20 by’uru rubanza, buri ruhande rufite inshingano yo kugaragaza ibimenyetso bishyigikira ukuri kw’ibyo ruvuga. Mu yandi magambo Nzeyimana Alexis uvuga ko yatwaye 4.177 kgs ahawe na Birungi Marthe afite inshingano yo kubitangira ibimenyetso. EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd ivuga ko yamuhaye 41.770 kgs z’ibishyimbo aho kuba 4.177 kgs nayo ifite inshingano yo kubitangira ibimenyetso. [35] Dosiye y’urubanza igaragaramo inyandiko Nzeyimana Alexis yiyandikiye ku wa 21/02/2021, aho yemeye ko atwaye 4.177 kgs z’ibishyimbo ahawe na Birungi Marthe. Igaragaramo kandi umwanzuro utanga ikirego mu Rukiko rw’Ubucuruzi aho EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd yasobanuraga ko Nzeyimana Alexis yatwaye 4177kg by’ibishyimbo bitubuwe yiyemeza kwishyura 1260frw/kg, ko yishyuyeho 1,000,000 Frw gusa ayaverisa kuri compte ya Birungi iri muri BPR ifite nomero 409232102510186 tariki 08/12/2021, asigaye bumvikana ko azayishyura bitarenze ukwezi kumwe. [36] Imikirize y’urubanza RCOMA 00420/2022/HCC rusubirishwamo ku mpamvu z’akarengane, igaragaza ko mu gika cya 19, Urukiko Rukuru rw’Ubucuruzi rwagaragaje ko dosiye y’urubanza igaragaza inyandiko ya Nzeyimana yo ku wa 21/02/2021, aho yemera ko atwaye 4,177 kgs z’ibishyimbo ahawe na EBENEZER. [37] Urukiko rushingiye ku nyandiko Nzeyimana Alexis ubwe yiyandikiye ku wa 21/02/2021, yemera ko atwaye ibishyimbo bya Birungi Marthe umuyobozi wa EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd bingana na 4,177 Kg, no kumwanzuro EBENEZER yatanze mu Rukiko rw’Ubucuruzi ivuga ko Nzeyimana Alexis yatwaye ibishyimbo bingana na 4.177 kgs, akaba ari nabyo biro byemejwe n’Urukiko Rukuru rw’Ubucuruzi mu gika cya 19 cy’urubanza rusubirishwamo ku mpamvu z’akarengane, rurasanga ibishyimbo Nzeyimana Alexis agomba kwishyura EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd ari ibingana na 4.177 kgs). Bityo ibivugwa na EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd ko ari ibiro 41.770, nta shingiro bifite, kuko nta kimenyetso na kimwe itanga cyemeza ko ibyo ivuga ari ukuri. [38] Urukiko rurasanga 4.177 kgs x 1260 Frw, bingana na 5,263,020 Frw; aya mafaranga akaba ari yo agomba kuvamo 1.000.000 Frw, EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd yiyemereye mu mwanzuro wayo mu Rukiko rw’Ubucuruzi ko yayishyuwe. Bityo, amafaranga y’ibishyimbo Nzeyimana Alexis agomba kwishyura EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd ni 4.263.020 Frw. [39] Ku byo Nzeyimana Alexis avuga ko ibishyimbo yatwaye bitari imbuto, ahubwo byari ibishyimbo bisanzwe byo kurya, akaba yarabifashe ku mafaranga 303 ku kiro kimwe (303Frw/Kg), ko rero bihwanye na 1.268.000 Frw, kandi ko ayo mafaranga yose yayishyuye ashingiye kuri borderau yashyize muri dosiye yo muri BPR yo ku wa 08/12/21 iriho 1,000,000

## Page 11

Frw n’iyo muri BK yo ku wa 07/11/2020 iriho 268,200 Frw, Urukiko rurasanga nta shingiro bifite, kuko usibye kubivuga gusa nta kimenyetso atanga cyerekana ko bumvikanye 303 Frw ku kiro, ko kandi ibyo bishimbo byari ibyo kurya. Ikindi kandi nta basha kugaragaza aho Borderau yo muri BK yo ku wa 07/11/2020 iriho 268,200 Frw ihurira no kwishyura ibishyimbo yafashe ku wa 21/02/2021. [40] Urukiko rurasanga ibyo EBENEZER MIXED FARMING AND GENERAL MERCHINDISE Ltd ivuga ko 1,000,000 Frw Nzeyimana Alexis yishyuye itagomba gukurwa mu mwenda w’ibishyimbo, kuko ari amafaranga y’ifumbire, nta shingiro byahabwa mu gihe ubwayo yatanze ikirego ivuga ko yishyuwe gusa 1.000.000 Frw y’ibishyimbo. Rurasanga kandi ibyo ivuga ko ibishyimbo Nzeyimana Alexis yatwaye bingana na 41.770 kgs, nta shingiro bifite, kuko nta bimenyetso igaragaza byemeza ukuri kw’ibyo ivuga, kandi mu mwanzuro wayo mu Rukiko rw’Ubucuruzi yagaragaje ko ibishyimbo Nzeyimana Alexis yatwaye bingana na 4.177 kgs. 3. Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro [41] Uhagarariye Nzeyimana Alexis asaba Urukiko rw’Ubujurire gutegeka Ebenezer Mixed Farming and General Merchandise Ltd guha Nzeyimana Alexis amafaranga y’ikurikiranarubanza angana na 500.000 Frw na 2.000.000 Frw y’igihembo cya Avoka. [42] Avuga kandi ko amafaranga y’ibyagiye ku rubanza Ebenezer Mixed Farming and General Merchandise Ltd isaba nta shingiro afite, ko Urukiko ruramutse rubibonye ukundi rwazayagena mu bushishozi bwarwo. [43] Uhagarariye EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd yiregura ku mafaranga Nzeyimana Alexis asaba avuga ko nta shingiro afite, kuko ari we wanze kuyishyura umwenda yari ayibereyemo, ko ahubwo ari we ukwiye gutegekwa kuyishyura amafaranga y’igihembo cy’abavoka bayo babiri (2) angana na miliyoni eshatu (3.000.000 Frw) n’amafaranga ibihumbi magana atanu (500.000 Frw) y’ikurikiranarubanza. Uko Urukiko rubibona [44] Urukiko rurasanga nta mafaranga y’ikurikiranarubanza n’igihembo cya Avoka agomba gutangwa muri uru rurubanza kuko buri ruhande rufite ibyo rwatsindiye n’ibyo rwatsindiwe. III. ICYEMEZO CY’URUKIKO [45] Rwemeje ko ikirego cya Nzeyimana Alexis gisubirishamo ku mpamvu z’akarengane urubanza RCOMA 00420/2022/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 18/08/2023, gifite ishingiro kuri bimwe. [46] Rutegetse Nzeyimana Alexis kwishyura EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd miliyoni ijana na makumyabiri n’ibihumbi mirongo icyenda na bitandatu na magana ane (120.096.400 Frw) y’imbuto z’ibigori, na miliyoni enye n’ibihumbi magana abiri mirongo itandatu na bitatu na makumyabiri (4.263.020 Frw) y’imbuto y’ibishyimbo.

## Page 12

Yose hamwe akaba amafaranga miliyoni ijana na makumyabiri n’enye n’ibihumbi magana atatu na mirongo itanu n’icyenda na magana ane na makumyabiri (124.359.420 Frw).