NZIZERA v. SIVILI N’ABANDI

# NZIZERA v. SIVILI N’ABANDI

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-03-11 - Case/document no.: RCOMAA 00105/2022/CA - Collection: Court of Appeal

## Text

## Page 1

NZIZERA v. SIVILI N’ABANDI [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00105/2022/CA (Ngagi, P.J.) 11 Mata 2025] AMategeko agenga imanza z’imbonezamubano – Ubujurire – Ibihe by’ubujurire – Mu manza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi impamvu z’ubujurire zigomba gutangwa mu gihe cy’ubujurire giteganywa n’itegeko, ni ukuvuga mu gihe cy’ukwezi kumwe, cyangwa zigatangwa mu gihe cy’ukwezi kumwe nyuma y’uko kopi y’urubanza ishizwe muri IECMS, ku muburanyi wajuriye kopi itarashyirwamo. Amategeko agenga imanza z’imbonezamubano – Ubujurire – Ibihe by’ubujurire – Impamvu z’ubujurire zatanzwe nyuma y’ibihe by’ubujurire – Ntizigomba kwakira. Incamake y’ikibazo: Nyuma yuko Sosiyete yitwa CBS Ltd binyuze mu masezerano y’ubwumvikane yagiranye n’Umujyi wa Kigali binyuze muri WASAC bakumvikana ko iyo Sosiyete ihabwa ingurane ya 1.650.000 000 Frw ihwanye n’ubutaka yakoreragaho imirimo yayo y’ubucuruzi kuko inyingo y’umushinga wo gutunganya amazi yanduye yagaragaje ko uruganda rugomba kujya mu gice cy’ubutaka bwahawe iyo sosiyete, Uwitwa Nzizera Alexandre yatanze ikirego mu Rukiko rw’Ubucuruzi avuga ko uwitwa Sivili Fulgence, umuyobozi wa CBS Ltd atigeze amenyesha ubuyobozi cyangwa abanyamigabane ba CBS Ltd ibyerekeye iyo ngurane, ko yakoze amasezerano rwihishwa ndetse atanga numero ye, agambiriye gutwara iyo ngurane wenyine, arusaba gutegeka Sivili Fulgence kugaragaza amafaranga y’ubukode bwa parking yinjiye yose, no kumutegeka afatanyije na WASAC, Umujyi wa Kigali na Bank of Africa kugarura amafaranga y’ingurane mu mutungo wa CBS Ltd, kugira ngo n’abandi banyamigabane bayigireho uburenganzira. Sivili yatanze inzitizi yo kutakira ikirego avuga ko ikiburanwa cyamaze gufatwaho icyemezo mu rubanza kandi rwabaye itegeko, ndetse avuga ko Nzizera nta nyungu afite yo gutanga ikirego kuko atari umunyamigabane muri CBS Ltd. Urukiko rw’Ubucuruzi rwaciye urubanza rwemeza ko inzitizi ijyanye n’uko Nzizera nta migabane afite muri CBS nta shingiro ifite, ikirego cye kikaba kigomba kwakirwa kigasuzumwa. Rwemeza kandi ko ikirego cya Nzizera nta shingiro gifite. Sivili yajuririye mu Rukiko Rukuru rw’Ubucuruzi arusaba gusuzuma niba ikirego cya Nzizera cyaragombaga kwakirwa; no gusuzuma niba atari akwiriye guhabwa indishyi z'akababaro, amafaranga y’ikurikirarubanza n'igihembo cya Avoka. Nzizera nawe yajuriye muri urwo Rukiko arusaba gusuzuma niba igikorwa gihambaye ku byerekeye umutungo wa sosiyeti cyarubahirije Itegeko rigenga amasosiyeti, niba umunyamigabane nta burenganzira afite bwo gukurikirana umutungo wa sosiyeti afitemo imigabane; niba umucamanza ataratandukiriye asaba ko Nzizera Alexandre agomba gutanga ikimenyetso ko amafaranga atakoreshejwe mu nyungu za CBS Ltd; no kuba Urukiko rw’Ubucuruzi rwarirengagije gusuzuma niba Bank of Africa itagaragaza uko abantu bagiye bahabwa uburenganzira bwo gusinya kuri konti ya CBS Ltd yafunguwe. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rwemeza ko Ubujurire bwatanzwe na Sivili bufite ishingiro ; Ubujurire bwatanzwe na Nzizera, ubugizwe n’impamvu yatanzwe gusa mu bihe

## Page 2

byo kujurira biteganwa n’amategeko nta shingiro bufite ; ko imikirize y’urubanza rwaciwe n’Urukiko rw’Ubucuruzi, ihindutse mu ngingo zayo zose. Nzizera yajuririye mu Rukiko rw’Ubujurire avuga ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko ikirego cye kitagombaga kwakirwa kuko icyemezo cyafashwe mu rubanza RCOM 00932/2019/TC atigeze akijuririra kikaba cyarahindutse itegeko kuri we, nyamara urwo rubanza nta mpaka rwakemuye hagati y’ababuranyi, ku buryo byafatwa ko hari urubanza rwabaye itegeko. Avuga kandi ko yari afite ububasha bwo kurega kuko ari umunyamigabane wa CBS Ltd, ko urwo Rukiko rwanze gusuzuma zimwe mu mpamvu z’ubujurire yatanze ruvuga ko zatanzwe nyuma y’ibihe byo kujurira rutagaragaje amategeko rushingiraho, kandi ko izo mpamvu yatanze byari ibisobanuro ku bujurire yatanze, ko yasabye Urukiko Rukuru rw’Ubucuruzi ko hakorwa igenzura ry’umutungo (audit) ariko ntirwabiha ishingiro. Asoza asaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. Sivili yiregura avuga ko ingingo z’ubujurire zijyanye no kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaribeshye mu kwemeza ko ikirego cya Nzizera Alexandre kitagombaga kwakirwa mu Rukiko rw’Ubucuruzi, kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaritiranyije ibisobanuro n'impamvu z’ubujurire za Nzizera Alexandre bigatuma rudasuzuma zimwe mu mpamvu z’ubujurire yatanze n’ijyanye no kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaragombaga gutegeka ko habaho igenzura ry’umutungo (audit) zitagomba gusuzumwa kuko zatanzwe ku wa 06/10/2022 no ku wa 07/10/2022, nyuma y’ibihe byo kujurira. Avuga kandi ko ibyo Nzizera Alexandre avuga ko yari afite ububasha bwo kurega kuko ari umunyamigabane wa CBS Ltd nta shingiro bigomba guhabwa, kuko inenge zikubiye mu cyemezo ajuririra ngo anagaragaze uburyo zakosorwa hashingiwe ku byo amategeko ateganya ndetse ngo yerekane n’icyo asaba Urukiko. Asoza asaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. Incamake y’icyemezo: 1. Mu manza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi impamvu z’ubujurire zigomba gutangwa mu gihe cy’ubujurire giteganywa n’itegeko, ni ukuvuga mu gihe cy’ukwezi kumwe, cyangwa zigatangwa mu gihe cy’ukwezi kumwe nyuma y’uko kopi y’urubanza ishizwe muri IECMS, ku muburanyi wajuriye kopi itarashyirwamo. 2. Impamvu z’ubujurire zatanzwe nyuma y’ibihe by’ubujurire ntizakirwa. Ubujurire bufite ishingiro kuri bimwe. Amagarama ahwanye n’ibyakozwe mu rubanza. Amategeko yashingiweho: Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, Ingingo ya 148, 150 n’iya 157. Imanza zifashishijwe: RCOMAA 00071/2017/CS; MBUTO Aimable vs BRD rwaciwe n’Urukiko rw’Ikirenga ku wa 26/10/2018; RCOMAA 00019/2020/CA; Uburiyemuye Jean Damascène vs Nshimiyinana Anaclet na Uwase Sauda rwaciwe n’Urukiko rw’U ujurire ku wa 11/12/2020;

## Page 3

RPAA 00247/2023/CA; Ubushinjacyaha vs Harerimana Gaspard rwaciwe n’Urukiko rw’Ubujurire ku wa 28/11/2024; RPA 00047/2021/CA; Ubushinjacyaha bwa Gisirikare vs Maj (Rtd) MUDATHIRU Habib alias Mussa rwaciwe n’Urukiko rw’Ubujurire ku wa 09/06/2023. Urubanza I. IMITERERE Y’URUBANZA [1] City Business Services Ltd (CBS Ltd) izwi nka sosiyete y’ubucuruzi yubaka inzu zikodeshwa cyangwa kugurisha mu nsisiro, ndetse yita no ku bindi bikorwa bisa nabyo, yari ifite umutungo utimukanwa ugizwe n'ikibanza Nº 1670, kiri mu Mudugudu wa Giticyinyoni, Akagari ka Nyabugogo, Umurenge wa Kigali, Akarere ka Nyarugenge, Umujyi wa Kigali, ndetse ifite gahunda yo kuhubaka inyubako z’ububiko bw’imyaka, ifite n’ibyangombwa yahawe n’Ubuyobozi bw’Umujyi wa Kigali, ariko kubera ko inyigo y’umushinga wo gutunganya amazi yanduye yagaragaje ko uruganda rugomba kujya mu gice cy’ubutaka bwahawe CBS Ltd, ibyo byatumye CBS Ltd iregera indishyi mu Rukiko. Ku wa 3/01/2018, habaho amasezerano y’ubwumvikane hagati y’Umujyi wa Kigali, WASAC na CBS Ltd, maze Umujyi wa Kigali binyuze muri WASAC wemeza ko uzishyura ingurane ingana na 1.650.000 000 Frw agashyirwa kuri konti No 100027-61 iri muri Bank of Africa mu izina rya CBS Ltd. [2] Ku wa 20/06/2019, Nzizera Alexandre yatanze ikirego mu Rukiko rw’Ubucuruzi avuga ko uwitwa Sivili Fulgence, umuyobozi wa CBS Ltd atigeze amenyesha ubuyobozi cyangwa abanyamigabane ba CBS Ltd ibyerekeye iyo ngurane, ko yakoze amasezerano rwihishwa ndetse atanga numero ye, agambiriye gutwara iyo ngurane wenyine, arusaba gutegeka Sivili Fulgence kugaragaza amafaranga y’ubukode bwa parking yinjiye yose, no kumutegeka afatanyije na WASAC, Umujyi wa Kigali na Bank of Africa kugarura amafaranga y’ingurane mu mutungo wa CBS Ltd, kugira ngo n’abandi banyamigabane bayigireho uburenganzira. [3] SORAS AG Ltd yagobotse ku bushake muri urwo rubanza isaba Urukiko gutegeka Sivili Fulgence kuyishyura 693.000.000 Frw ayifitiye akomoka ku rubanza RCOMA 0472/14/HCC rwa SORAS AG Ltd na Sivili Fulgence rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 28/10/2014, kuko yanze kuyishyura. [4] Sivili Fulgence yatanze inzitizi yo kutakira ikirego cya Nzizera Alexandre ishingiye ku kuba ikiburanwa cyaraburanwe mu rubanza rwarabaye itegeko, anavuga kandi ko Nzizera Alexandre nta nyungu afite yo gutanga ikirego kuko atari umunyamigabane muri CBS Ltd, ko rero ikirego cye kidakwiye kwakirwa. [5] Mu rubanza RCOM 01332/2019/TC rwaciwe ku wa 22/07/2020, Urukiko rw’Ubucuruzi rwemeje ko inzitizi ishingiye ku rubanza rwabaye itegeko itakongera gusuzumwa kuko yafashweho umwanzuro mu rubanza RCOM 00932/2019/TC, rwemeza ko inzitizi ijyanye n’uko Nzizera Alexandre nta migabane afite muri CBS nta shingiro ifite, ikirego cye kikaba kigomba kwakirwa kigasuzumwa. Rwemeza ko ikirego cya Nzizera Alexandre nta shingiro gifite, ko ukugoboka kwa SORAS AG Ltd nta shingiro gufite, rutegeka Nzizera Alexandre guha buri wese

## Page 4

mu baregwa : Sivili Fulgence, Umujyi wa Kigali, Bank of Africa na WASAC amafaranga ibihumbi magana atanu (500.000) y’igihembo cya Avoka. [6] Sivili Fulgence yajuririye Urukiko Rukuru rw’Ubucuruzi, arusaba gusuzuma niba ikirego cya Nzizera Alexandre cyaragombaga kwakirwa ; no gusuzuma niba Sivili Fulgence atari akwiriye guhabwa indishyi z'akababaro, amafaranga y’ikurikirarubanza n'igihembo cya Avoka yasabye. Nzizera Alexandre, nawe yarajuriye, asaba Urukiko Rukuru rw’Ubucuruzi gusuzuma niba igikorwa gihambaye ku byerekeye umutungo wa sosiyeti cyarubahirije Itegeko rigenga amasosiyeti, niba umunyamigabane nta burenganzira afite bwo gukurikirana umutungo wa sosiyeti afitemo imigabane; niba umucamanza ataratandukiriye asaba ko Nzizera Alexandre agomba gutanga ikimenyetso ko amafaranga atakoreshejwe mu nyungu za CBS Ltd; no kuba Urukiko rw’Ubucuruzi rwarirengagije gusuzuma niba Bank of Africa itagaragaza uko abantu bagiye bahabwa uburenganzira bwo gusinya kuri konti ya CBS Ltd yafunguwe. [7] Nzizera Alexandre yatanze ingoboka asaba ko habanza gukorwa igenzura (audit) rikozwe n’umuhanga, kugira ngo hamenyekane imikoreshereze y’imitungo yimukanwa n’itimukanwa ya CBS Ltd, n’uburyo ibintu byakozwe, ndetse niba byarubahirije amahame agenga imikoreshereze y’imitungo mu ma sosiyete magari nka CBS Ltd. Sivili Fulgence yatanze inzitizi yo kutakira ingingo z'ubujurire bwa Nzizera Alexandre zatanzwe nyuma y'ibihe byo kujurira biteganywa n'amategeko. [8] Mu rubanza RCOMA 00561/2020/HCC-CMB RCOMA 00584/2020/HCC rwaciwe ku wa 20/06/2022, Urukiko Rukuru rw’Ubucuruzi rwemeje ko : - Ingoboka yatanzwe na Nzizera Alexandre ku bujurire bwa Sivili Fulgence, isaba ko habanza gushyirwaho umuhanga mu ibaruramari nta shingiro ifite ; - Inzitizi yatanzwe na Sivili Fulgence, ku bujurire bwa Nzizera Alexandre, isaba ko impamvu ze z’ubujurire yatanze nyuma y’ibihe byo kujurira, bitakirwa, ifite ishingiro ; - Ubujurire bwatanzwe na Sivili Fulgence bufite ishingiro ; - Ubujurire bwatanzwe na Nzizera Alexandre, ubugizwe n’impamvu yatanzwe gusa mu bihe byo kujurira biteganwa n’amategeko nta shingiro bufite ; - Imikirize y’urubanza RCOM 01332/2019/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 22/07/2020, ihindutse mu ngingo zayo zose ; Rutegeka ko ikirego cya Nzizera Alexandre kitagombaga kwakirwa n’Urukiko rw’Ubucuruzi ; ko Nzizera Alexandre agomba guha Sivili Fulgence, 500.000 Frw y’indishyi z’akababaro, 3.000.000 Frw y’igihembo cya Avoka ku rwego rwa mbere na 1.500.000 Frw y’igihembo cya Avoka cyo mu bujurire, hamwe na 200,000 Frw y’ikurikiranarubanza ku rwego rwa mbere na 300.000 Frw yo mu bujurire. Yose hamwe akaba 5.500.000 Frw ; ko Nzizera Alexandre agomba guha Bank of Africa (Rwanda) Plc, 200.000 Frw y’indishyi zo gushorwa mu rubanza na 1.000.000 Frw y’igihembo cya Avoka. Yose hamwe akaba 1.200.000 Frw ; ko Nzizera Alexandre agomba guha WASAC, 1.000.000 Frw akubiyemo indishyi zo gushorwa mu rubanza n’igihembo cya Avoka. [9] Nzizera Alexandre yajuririye uru Rukiko, ubujurire bwe bwandikwa kuri RCOMAA 00105/2022/CA. Urubanza rwahamagajwe ku wa 03/06/2024, ariko ntirwaburanishwa

## Page 5

rwimurirwa ku wa 11/06/2024, uwo munsi ruburanishwa mu ruhame, Nzizera Alexandre yunganiwe na Me Zitoni Pierre Claver, Sivili Fulgence ahagarariwe na Me Rwigema Vincent, Umujyi wa Kigali uhagarariwe na Me Nyangezi Bonane, WASAC Ltd ihagarariwe na Me Bugingo Irenée, Bank of Africa Plc ititabye na RWANDA LAND MANAGEMENT AND USE AUTHORITY ititabye, Urukiko rufata icyemezo cyo kuburanisha urubanza abo baburanyi badahari, kuko batagaragaje impamvu zatumye batitaba Urukiko, urubanza ruciwe rukazafatwa nkaho bose bari bahari; hasuzumwa inzitizi yo kutakira ubujurire bwa Nzizera Alexandre yatanzwe na Sivili Fulgence n’iyo kuba nta nyungu Nzizera Alexandre afite zo kurega Umujyi wa Kigali na WASAC Ltd nk’uko ziza gusobanurwa mu bika biza gukurikira. [10] Ku wa 21/06/2024, uru Rukiko rwasomye urubanza rubanziriza urundi, rwemeza ko inzitizi yo kutakira ubujurire bwa Nzizera Alexandre yatanzwe na Sivili Fulgence nta shingiro ifite, ko ingoboka yatanzwe n’Umujyi wa Kigali na WASAC Ltd isaba ko bakurwa muri uru rubanza, nta shingiro ifite. Rwemeza kandi ko iburanisha ry’ubujurire bwa Nzizera Alexandre rizaba ku wa 25/06/2024. Kuri uwo munsi, iburanisha ry’urubanza ryarimuwe kugira ngo ababuranyi bajye gukemura ikibazo bafitanye mu bwumvikane. Ku wa 11/11/2024, ababuranyi bahisemo Umuhuza uzabafasha mu bwumvikane; ku wa 17/01/2025, Umuhuza atanga raporo ko ubwumvikane butakunze, hanyuma urubanza ruburanishwa ku wa 12/02/2025, Nzizera Alexandre yunganiwe na Me Zitoni Pierre Claver, Sivili Fulgence ahagarariwe na Me Rwigema Vincent, Umujyi wa Kigali uhagarariwe na Me Nyangezi Bonane, WASAC Ltd ihagarariwe na Me Kagamba Christophe, BANK OF AFRICA Ltd na RWANDA LAND MANAGEMENT AND USE AUTHORITY batitabye, Urukiko rufata icyemezo ko urubanza ruburanishwa abatitabye badahari, kuko batagaragaje impamvu yatumye batitaba Urukiko, urubanza ruciwe rukazafatwa nkaho bose bari bahari. [11] Ku wa 27/02/2025, Urukiko rumaze gusanga hari impamvu z’ubujurire zatanzwe na Nzizera Alexandre mu mwanzuro w’ubujurire ariko zikaba zitagaragara muri raporo y’inama ntegurarubanza, rwafashe icyemezo ko ruzumva ibindi bisobanuro by’ababuranyi ku bijyanye n’impamvu z’ubujurire ziri mu mwanzuro wa Nzizera Alexandre n’izigaragara muri raporo y’inama ntegurarubanza, ko iburanisha ry’urubanza rizaba ku wa 11/03/2025. Uwo munsi urubanza rwarasubitswe kubera ko uburanira RWANDA LAND MANAGEMENT AND USE AUTHORITY yari yanditse agaragaza ko ari mu rugendo, asaba ko urubanza rusubikwa, iburanisha ryimurirwa ku wa 25/03/2025, uwo munsi ruburanishwa mu ruhame Nzizera Alexandre yunganiwe na Me Zitoni Pierre Claver, Sivili Fulgence yunganiwe na Me Rwigema Vincent, Umujyi wa Kigali uhagarariwe na Me Nyangezi Bonane, WASAC Ltd, BANK OF AFRICA Ltd na RWANDA LAND MANAGEMENT AND USE AUTHORITY batitabye, ruburanishwa badahari, kuko batagaragaje impamvu yatumye batitaba Urukiko, ariko urubanza rukazafatwa kuri bo nkaho bari bahari. [12] Mu myanzuro no mu miburanire ya Nzizera Alexandre avuga ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko ikirego cye kitagombaga kwakirwa kuko icyemezo cyafashwe mu rubanza RCOM 00932/2019/TC atigeze akijuririra kikaba cyarahindutse itegeko kuri we, nyamara urwo rubanza nta mpaka rwakemuye hagati y’ababuranyi, ku buryo byafatwa ko hari urubanza rwabaye itegeko. Avuga kandi ko yari afite ububasha bwo kurega kuko ari umunyamigabane wa CBS Ltd, ko urwo Rukiko rwanze gusuzuma zimwe mu mpamvu z’ubujurire yatanze ruvuga ko zatanzwe nyuma y’ibihe byo kujurira rutagaragaje amategeko rushingiraho, kandi ko izo mpamvu yatanze byari ibisobanuro ku bujurire yatanze, ko yasabye Urukiko Rukuru rw’Ubucuruzi ko

## Page 6

hakorwa igenzuro ry’umutungo (audit) ariko ntirwabiha ishingiro. Asoza asaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [13] Sivili Fulgence avuga ko ingingo z’ubujurire zijyanye no kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaribeshye mu kwemeza ko ikirego cya Nzizera Alexandre kitagombaga kwakirwa mu Rukiko rw’Ubucuruzi, kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaritiranyije ibisobanuro n'impamvu z’ubujurire za Nzizera Alexandre bigatuma rudasuzuma zimwe mu mpamvu z’ubujurire yatanze n’ijyanye no kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaragombaga gutegeka ko habaho igenzura ry’umutungo (audit) zitagomba gusuzumwa kuko zatanzwe ku wa 06/10/2022 no ku wa 07/10/2022, nyuma y’ibihe byo kujurira. Avuga kandi ko ibyo Nzizera Alexandre avuga ko yari afite ububasha bwo kurega kuko ari umunyamigabane wa CBS Ltd nta shingiro bigomba guhabwa, kuko inenge zikubiye mu cyemezo ajuririra ngo anagaragaze uburyo zakosorwa hashingiwe ku byo amategeko ateganya ndetse ngo yerekane n’icyo asaba Urukiko. Asoza asaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. UMUJYI WA KIGALI uvuga ko ibibazo biri hagati y’abanyamigabane ba CBS Ltd bitawureba, ko ahubwo bireba bo bonyine, usaba amafaranga y’ibyagiye ku rubanza. WASAC Ltd nayo ivuga ko ibibazo biri hagati y’abanyamigabane ba CBS Ltd bitayireba, isaba amafaranga y’ibyagiye ku rubanza. Mu myanzuro ya RWANDA LAND MANAGEMENT AND USE AUTHORITY ivuga ko kwandikisha abanyamigabane bireba ubuyobozi bwa CBS Ltd, ko ntaho iki kibazo kiyireba, isaba amafaranga y’ibyagiye ku rubanza. [14] Hashingiwe ku bimaze kuvugwa mu gika kibanziriza iki, Urukiko rurasanga hagomba gusuzumwa ibibazo bikurikira : - Kumenya niba ingingo z’ubujurire zatanzwe ku wa 06/10/2022 no ku wa 07/10/2022 zitagomba gusuzumwa ; - Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaribeshye mu kwemeza ko ikirego cya Nzizera Alexandre kitagombaga kwakirwa mu Rukiko rw’Ubucuruzi ; - Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaritiranyije ibisobanuro n'impamvu z’ubujurire za Nzizera Alexandre bigatuma rudasuzuma zimwe mu mpamvu z’ubujurire yatanze ; - Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaragombaga gutegeka ko habaho igenzura ry’umutungo (audit); - Kumenya niba Urukiko Rukuru rw’Ubucuruzi rutarishe itegeko aho rwemeje ko Nzizera Alexandre nta burenganzira afite bwo kuregera Urukiko nk’umunyamigabane ; - Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA

1. Kumenya niba ingingo z’ubujurire zatanzwe ku wa 06/10/2022 no ku wa 07/10/2022 zitagomba gusuzumwa

## Page 7

[15] Sivili Fulgence n’umunganira bashingiye ku ngingo ya 148 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi no ku rubanza RCOMAA 00071/2017/SC rwa BRD Ltd na Mbuto Aimable rwaciwe n’Urukiko rw’Ikirenga ku wa 26/10/2018, bavuga ko ingingo y’ubujurire ijyanye no gusuzuma niba Urukiko Rukuru rw’Ubucuruzi rwaribeshye mu kwemeza ko ikirego cya Nzizera Alexandre kitagombaga kwakirwa mu Rukiko rw’Ubucuruzi, kumenya niba rwaritiranyije ibisobanuro n'impamvu z’ubujurire za Nzizera Alexandre bigatuma rudasuzuma zimwe mu mpamvu z’ubujurire yatanze n’iyo kumenya niba rwaragombaga gutegeka ko habaho igenzura ry’umutungo (audit)1 zatanzwe nyuma y’ibihe byo kujurira biteganywa n’amategeko, kuko zatanzwe ku wa 06/10/2022 no ku wa 07/10/2022, kandi Nzizera Alexandre yarajuriye ku wa 15/07/2022, ko rero basaba Urukiko kutazakira ngo zisuzumwe mu mizi. [16] Nzizera Alexandre n’umwunganira bavuga ko yajuriye mu gihe giteganywa n’amategeko, ko impamvu z’ubujurire yatanze zigomba gusuzumwa. UKO URUKIKO RUBIBONA [17] Urukiko rurasanga kuri iki kibazo hagomba gusuzumwa niba ingingo z’ubujurire zibukijwe haruguru, Nzizera Alexandre yatanze ku wa 06/10/2022 no ku wa 07/10/2022, zitagomba gusuzumwa kuko zatanzwe nyuma y’ibihe by’ubujurire. [18] Ingingo ya 148, igika cya 1, 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 : “Igihe ntarengwa cyo kujurira ni ukwezi kumwe (1) gitangira kubarwa kuva ku munsi umuburanyi yamenyeyeho ko urubanza rwasomwe. [19] Ingingo ya 150, agace ka 5-7, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru, iteganya ibikurikira : “Ubujurire bukorwa mu buryo bw’umwanzuro utanga ikirego, ugaragaza ibi bikurikira: 5° urutonde rw’inenge z’urubanza zisabirwa gukosorwa n’ibindi bibazo bigomba gusuzumwa; 6° ibisobanuro kuri buri nenge cyangwa kuri buri kibazo bigaragaza amakosa yakozwe n’uburyo agomba gukosorwa hashingiwe ku mategeko n’ibimenyetso n’igisabwa urukiko; 7° ibisobanuro ku birego by’inyongera mu gihe ibyo birego bihari.” [20] Ikibazo cy’igihe impamvu z’ubujurire cyangwa igihe inenge ziri mu rubanza rujuririrwa bigomba gutangwa, cyatanzweho umurongo n’Urukiko rw’Ikirenga mu rubanza RCOMAA 00071/2017/SC rwaciwe ku wa 26/10/2018, aho urwo Rukiko rwemeje ko mu bigomba kuba biri mu nyandiko y’ubujurire harimo impamvu z’ubujurire, ko impamvu z’ubujurire zatanzwe nyuma y’ibihe by’ubujurire zitagomba kwakirwa2. [21] Ku birebana n’uru rubanza, dosiye y’urubanza igaragaza ko urubanza rujuririrwa RCOMA 00561/2020/HCC-RCOMA 00584/2020/HCC rwapfundikiwe ku wa 30/03/2022, ababuranyi bamenyeshwa ko ruzasomwa ku wa 29/04/2022, ariko isomwa ryarwo rigenda ryimurwa,

1 Tuributsa ko izindi mpamvu z’ubujurire nazo zatanzwe kuri ayo matariki zitavuzwe haruguru, mu iburanisha ryo ku wa 25/03/2025 NZIZERA Alexandre yavuze ko aziretse. 2 Reba igika cya 22 cy’urubanza No RCOMAA 00071/2017/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 26/10/2018, haburana MBUTO Aimable na BRD.

## Page 8

rusomwa ku wa 20/06/2022. Uwo munsi rusomwa hakoreshejwe ikoranabuhanga (online), nta muburanyi uhari. Dosiye igaragaza kandi ko kopi y’urubanza yashyizwe muri dosiye ku wa 08/09/2022, hashize hafi amezi atatu urubanza rusomwe. [22] Dosiye y’urubanza igaragaza ko urubanza RCOMA 00561/2020/HCC-RCOMA 00584/2020/HCC rwajuririwe muri uru Rukiko ku wa 15/07/2022, uwo munsi Nzizera Alexandre yatanze impamvu y’ubujurire imwe, asaba uru Rukiko gusuzuma niba umucamanza atarishe itegeko aho yemeje ko Nzizera Alexandre nta burenganzira afite bwo kuregera urukiko nk'umunyamigabane wa CBS Ltd agamije kurengera umutungo wayo afitemo uruhare. Ku wa 06/10/2022, Nzizera Alexandre yatanze izindi mpamvu eshatu z’ubujurire, iyo kuba ku rwego rw'ubujurire Umucamanza yaribeshye ko ikirego kitagombaga kwakirwa mu Rukiko rw’Ubucuruzi, iyo kuba mu rubanza rujuririrwa Umucamanza yaritiranije ibisobanuro n'impamvu z’ubujurire za Nzizera Alexandre zatanzwe nyuma y'ibihe byo kujurira biteganywa n'amategeko, akaba yaranze kuzakira no kuzisuzuma. Ku wa 07/10/2022, yatanze indi mpamvu y’ubujurire ijyanye no gusuzuma niba kwanga gutegeka audit atari uburyo bwo guhunga ukuri. [23] Nk’uko bimaze gusobanurwa haruguru, ikigaragara ni uko kopi y’urubanza rujuririrwa yatinze gushyirwa muri dosiye, ku buryo Nzizera Alexandre yatanze ubujurire nta kopi y’urubanza iri muri dosiye. [24] Ku birebana n’ikibazo cy’umuburanyi watanze ubujurire mu gihe giteganywa n’Itegeko, akabuzwa kugaragaza inenge ziri mu rubanza yajuririye n’uko yari atarabona kopi yarwo, cyasesenguwe n’Urukiko rw’Ubujurire mu rubanza RCOMAA 00019/2020/CA rwaciwe ku wa 11/12/2020, Uburiyemuye Jean Damascène aburana na Nshimiyinana Anaclet na Uwase Sauda, aho uru Rukiko rwasobanuye ko rusanga impamvu z’ubujurire zatanzwe nyuma y’ibihe by’ubujurire biteganywa n’Itegeko zitagomba gusuzumwa. Rwasanze kandi kuba nyuma y’aho kopi y’urubanza ibonekeye uwajuriye ataragaragaje impamvu z’ubujurire kandi yari yavuze ko azazigaragaza amaze kubona iyo kopi ariko akazigaragaza nyuma y’amezi ane, izo mpamvu zitagomba gusuzumwa kuko atubahirije ibiteganywa n’Itegeko, icyo cyemezo kandi rukaba rwaragishingiye ku rubanza rwaciwe n’Urukiko rw’Ikirenga RCOMAA 00071/2017/SC rwavuzwe haruguru. [25] Mu rubanza RPA 00047/2021/CA3 rwaciwe ku wa 09/06/2023, uru Rukiko rwasobanuye ko imanza zombi zavuzwe haruguru zumvikanisha ko impamvu z’ubujurire cyangwa inenge ziri mu rubanza rujuririrwa zigomba gutangwa mu bihe by’ubujurire biteganyijwe n’Itegeko mu gihe kopi y’urubanza rujuririrwa yari ihari igihe ubujurire bwakorwaga, cyangwa zigatangwa nyuma yo kubona kopi y’urubanza itari ihari igihe umuburanyi yatangaga ubujurire. Rusanga ku birebana n’umuburanyi wajuriye ariko kopi y’urubanza ajuririra itaraboneka, n’ubwo mu rubanza RCOMAA 00019/2020/CA rwavuzwe haruguru, Urukiko rutavuze igihe uwo muburanyi agomba gutangiramo impamvu z’ubujurire cyangwa kugaragaza inenge zirurimo, byumvikana ko niba impamvu z’ubujurire zigomba gutangwa mu bihe by’ubujurire biteganywa n’Itegeko nk’uko Urukiko rw’Ikirenga rwabitanzeho umurongo, ibyo bihe ari nabyo bigomba kubahirizwa ku muburanyi wajuriye atarabona kopi y’urubanza, ariko bikabarwa kuva abonye iyo kopi kuko ari bwo aba ashobora kumenya icyo anenga urubanza yajuririye.

3 Reba igika cya 34 cy’urubanza Nº RPA 00047/2021/CA3 rwaciwe ku wa 09/06/2023, haburana Ubushinjacyaha bwa Gisirikare na Maj (Rtd) MUDATHIRU Habib alias Mussa.

## Page 9

[26] Ikindi kandi mu rubanza RPAA 00247/2023/CA rwaciwe ku wa 28/11/2024, haburana Ubushinjacyaha na Harerimana Gaspard, uru Rukiko rwagarutse kuri uwo murongo ko impamvu z’ubujurire zigomba gutangwa mu gihe cy’ubujurire giteganywa n’itegeko, cyangwa mu gihe cy’iminsi mirongo itatu (30) nyuma y’uko kopi y’urubanza ishizwe muri IECMS, ku muburanyi wajuriye itarashyirwamo. [27] Urukiko rurasanga, kuba mu manza z’inshinjabyaha uru Rukiko rwaratanze umurongo ko umuburanyi wajuriye kopi itarashyirwa muri IECMS yemerewe gutanga impamvu z’ubujurire mu gihe cy’iminsi mirongo itatu (30) nyuma y’uko kopi y’urubanza ishizwe muri IECMS bijyanye n’uko muri izo manza itegeko riteganya ko igihe cy’ubujurire ari iminsi mirongo itatu (30). Kuba rero mu manza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ingingo ya 148 y’Itegeko No 22/2018 yibukijwe haruguru iteganya ko igihe cyo kujurira ari ukwezi kumwe, birumvikana ko muri izi manza, impamvu z’ubujurire zigomba gutangwa mu gihe cy’ubujurire giteganywa n’itegeko, ni ukuvuga mu gihe cy’ukwezi kumwe, cyangwa zigatangwa mu gihe cy’ukwezi kumwe nyuma y’uko kopi y’urubanza ishizwe muri IECMS, ku muburanyi wajuriye kopi itarashyirwamo. [28] Urukiko rurasanga, kuba kopi y’urubanza yarashyizwe muri IECMS ku wa 08/09/2022, hanyuma ku wa 06/10/2022 no ku wa 07/10/2022, Nzizera Alexandre agatanga impamvu z’ubujurire ziyongera kuyo yari yatanze mu gihe yatangaga ubujurire ku wa 15/07/2022, birumvikana ko izo mpamvu z’ubujurire zatanzwe mu bihe bikurikije amategeko, kuko nk’uko byasobanuwe haruguru, mu manza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi impamvu z’ubujurire zigomba gutangwa mu gihe cy’ubujurire giteganywa n’itegeko, ni ukuvuga mu gihe cy’ukwezi kumwe, cyangwa zigatangwa mu gihe cy’ukwezi kumwe nyuma y’uko kopi y’urubanza ishizwe muri IECMS, ku muburanyi wajuriye kopi itarashyirwamo. [29] Urukiko rushingiye ku bimaze gusobanurwa haruguru, rurasanga impamvu y’ubujurire ijyanye no kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaribeshye mu kwemeza ko ikirego cya Nzizera Alexandre kitagombaga kwakirwa mu Rukiko rw’Ubucuruzi, kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaritiranyije ibisobanuro n'impamvu z’ubujurire za Nzizera Alexandre bigatuma rudasuzuma zimwe mu mpamvu z’ubujurire yatanze n’ijyanye kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaragombaga gutegeka ko habaho igenzura ry’umutungo (audit) zigomba gusuzumwa kuko zatanzwe mu bihe bikurikije amategeko. 2. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaribeshye mu kwemeza ko ikirego cya Nzizera Alexandre kitagombaga kwakirwa mu Rukiko rw’Ubucuruzi [30] Nzizera Alexandre n’umwunganira bavuga ko Urukiko Rukuru rw’Ubucuruzi rwashingiye ku rubanza RCOM 00932/2019/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 15/05/2019, maze rwemeza ko ikirego cya Nzizera Alexandre kitagombaga kwakirwa kuko icyemezo cyafashwe muri urwo rubanza atigeze akijuririra kikaba cyarahindutse itegeko kuri we, nyamara urwo rubanza ruvugwa nta mpaka rwakemuye hagati y’ababuranyi kuko icyasabwaga cyari ukugira ngo Urukiko rwemeze ko Nzizera Alexandre agomba kwaka cyangwa kutaka uruhusa mu gihe arega mu nyungu za company, hanyuma Urukiko rwemeza ko nta mpamvu yo kwaka uruhusa rwo kurega, bityo ko nta kintu na kimwe rwakemuye, ko rero basaba uru Rukiko kwemeza ko ikirego cya Nzizera Alexandre cyagombaga kwakirwa.

## Page 10

[31] Sivili Fulgence n’umwunganira bashingiye ku ngingo ya 148 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi no ku rubanza RCOMAA 00071/2017/SC rwa BRD Ltd na Mbuto Aimable rwaciwe n’Urukiko rw’Ikirenga ku wa 26/10/2018, avuga ko kuba iyi ngingo yaratanzwe ku wa 06/10/2022, nyuma y’ibihe byo kujurira biteganywa n’amategeko, basaba Urukiko kutayakira ngo isuzumwe mu mizi. UKO URUKIKO RUBIBONA [32] Urukiko rurasanga kuri iki kibazo hagomba gusuzumwa niba hari urubanza rwabaye itegeko ku buryo ikirego cya Nzizera Alexandre kitagombaga kwakirwa mu Rukiko rw’Ubucuruzi. [33] Ingingo ya 157, igika cya 1, y’Itegeko Nº 22/2018 ryo kuwa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ibikurikira : “Urukiko rwajuririwe rushobora guhindura urubanza rwajuririwe mu ngingo zarwo zose cyangwa zimwe muri zo, kwemeza uko rwari rwaciwe cyangwa kurutesha agaciro.” [34] Dosiye igaragaza ko mu rubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rushingiye ku ngingo ya 14 y’Itegeko Nº 22/2018 yavuzwe haruguru, iteganya ko urubanza rwaciwe ku rwego rwa nyuma rudashobora kongera kuburanishwa bundi bushya ku mpamvu zimwe no ku kiburanwa kimwe hagati y’ababuranyi bamwe baburana ikirego kimwe, no ku byagaragaye mu rubanza RCOM 01694/2018/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 04/04/2019, aho Nzizera Alexandre yari yarareze Sivili Fulgence, Umujyi wa Kigali, WASAC na Bank of Africa, asaba Urukiko gutegeka Sivili Fulgence kugaragaza amafaranga yinjiye ku bukode bwa parking y’ikibanza cya City Business Services Ltd n'amafaranga y'ingurane ashyirwa kuri konti yumvikanywe, urwo Rukiko rukemeza ko Nzizera Alexandre adafite ububasha bwo kuregera icyo kirego; akaba atigeze akijuririra kugira ngo bigende ukundi, ndetse no ku rubanza RCOM 00932/2019/TC rwaciwe n’urwo Rukiko ku wa 15/05/2019, rukaba narwo rutigeze rujuririrwa, bityo rugahinduka Itegeko cyane cyane kuri Nzizera Alexandre wazirezemo; rwemeje ko Urukiko rw’Ubucuruzi rutari rukwiriye kongera gusuzuma ikirego Nzizera Alexandre aregamo Sivili Fulgence n’abandi, kirebana no gutegeka Sivili Fulgence kugarura amafaranga yinjiye ku bukode bwa parking mu kibanza cya CBS Ltd n'amafaranga y'ingurane, kuko cyari cyarafashweho umwanzuro n’Urukiko, mu cyemezo cyabaye Itegeko. [35] Dosiye igaragaza ko mu rubanza RC 01694/2018/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 04/04/2019, uwatanze ikirego ari Nzizera Alexandre, arega Sivili Fulgence, Umujyi wa Kigali (Ville de Kigali), WASAC na Bank of Africa-Rwanda, naho ikiregerwa ni “Gusaba Urukiko gutegeka Sivili Fulgence kugaragaza amafaranga yinjiye ku bukode bwa parking y’Ikibanza cya City Business Services Ltd n'amafaranga y'ingurane ashyirwa kuri konti yumvikanywe”. Mu urwo rubanza Urukiko rw’Ubucuruzi rwemeje ko ikirego cya Nzizera Alexandre kitakiriwe, kuko yagombaga kubanza gusaba uburenganzira bwo kurega mu nyungu za sosiyete City Business Services Ltd. [36] Dosiye igaragaza ko mu rubanza RCOM 00932/2019/TC rwaciwe ku wa 15/05/2019, harezemo Nzizera Alexandre ntawe arega. Ikiregerwa ni : “Gusaba urukiko uruhushya rwo kurega mu izina no mu nyungu za City Business Services Ltd kubera ko usaba uruhusa ari

## Page 11

umunyamigabane”. Muri urwo rubanza, Urukiko rw’Ubucuruzi rwemeje ko ikirego cya Nzizera Alexandre nta shingiro gifite, ko mu gusaba uruhushya rwo kurega mu izina no mu nyungu za City Business Services Ltd, Nzizera Alexandre abisaba nk’utanga ikirego kiziguye (action oblique), kandi kuba yakurikirana imicungire mibi y’umutungo w’iyo sosiyete yakozwe na Sivili Fulgence atari ikirego kiziguye (action oblique) gisabirwa uburenganzira mbere yo kugitanga, kandi ko ntakibuza Nzizera Alexandre kuba yatanga ikirego kirebana no guhagarika igihombo yaterwa n’ibikorwa Sivili Fulgence akora yitwaje ubuyobozi bwa City Business Services Ltd agamije ko bihagarara. [37] Dosiye igaragaza ko mu rubanza RCOM 01332/2019/TC rwaciwe ku wa 22/07/2020, hareze Nzizera Alexandre, arega Sivili Fulgence, Bank of Africa, Umujyi wa Kigali, WASAC. Ikiregerwa ni : Gutegeka Sivili Fulgence kugarura amafaranga yinjiye ku bukode bwa parking mu kibanza cya CBS Ltd n'amafaranga y'ingurane. [38] Urukiko rurasanga, kuba mu rubanza RC 01694/2018/TC, Urukiko rw’Ubucuruzi rwarasanze Nzizera Alexandre agomba gusaba uburenganzira bwo kurega mu izina rya City Business Services Ltd, hanyuma yasaba ubwo burenganzira mu rubanza RCOM 00932/2019/TC, urwo Rukiko rukemeza ko ntakimubuza kuba yatanga ikirego kirebana no guhagarika igihombo yaterwa n’ibikorwa Sivili Fulgence akora yitwaje ubuyobozi bwa City Business Services Ltd agamije ko bihagarara, birumvikana ko izo manza zombi nta cyemezo zafashe ku byo Nzizera Alexandre yaregeye muri uru rubanza, aho asaba Urukiko gutegeka Sivili Fulgence kugarura amafaranga yinjiye ku bukode bwa parking mu kibanza cya CBS Ltd n'amafaranga y'ingurane, ku buryo byafatwa ko ikiregerwa cyamaze gufatwaho icyemezo mu rubanza rwabaye itegeko. Bityo Urukiko Rukuru rw’Ubucuruzi rwakoze ikosa kwemeza ko ikirego cya Nzizera Alexandre kitagombaga kwakirwa. [39] Hashingiwe ku bisobanuro bitanzwe haruguru, Urukiko rurasanga ibyo Urukiko Rukuru rw’Ubucuruzi rwemeje ko ikirego cya Nzizera Alexandre kitagombaga kwakirwa ku rwego rwa mbere, nta shingiro bifite ; bityo nta kosa Urukiko rw’Ubucuruzi rwakoze mu kwakira no gusuzuma ikirego cya Nzizera Alexandre. 3. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaritiranyije ibisobanuro n'impamvu z’ubujurire za Nzizera Alexandre bigatuma rudasuzuma zimwe mu mpamvu z’ubujurire yatanze [40] Nzizera Alexandre n’umwunganira bavuga ko ubujirire bwari bushingiye ku mpamvu yo kugaruza umutungo wa CBS Ltd harimo ubukode n'amafaranga y'ingurane, ko izindi ngingo zose zishamikiye kuri icyo kirego kandi zifitanye isano nk'ingingo zisobanura uko ikibazo giteye, zikaba atari ingingo nshya z'ubujurire, bakaba rero basanga Umucamanza yaribeshye kuko no muri raporo y’inama ntegurarubanza babisobanuye bihagije. [41] Bavuga kandi ko Umucamanza yemeje ko izi ngingo zitakirwa kuko zaje nyuma y’ibihe byo kujurira ariko ntiyasobanura amategeko ashingiraho cyangwa ibisobanuro bishingiye ku mategeko. Basobanura ko jurisprudence atari statique, ko itagirwa n’urubanza rumwe, kandi ko jurisprudence itagenderwaho mu gihe hari itegeko, bivuze ko itabuza ingingo y’ubujurire gusuzumwa cyane cyane, ingingo y’ubujurire yarebanaga n’ikirego yari yatanzwe kandi gusobanura ubujurire bikaba bitagira umupaka. Bityo, ko impamvu z’ubujurire Nzizera Alexandre yatanze mu Rukiko Rukuru rw’Ubucuruzi zitasuzumwe zagombaga gusuzumwa.

## Page 12

[42] Sivili Fulgence n’umwunganira bashingiye ku ngingo ya 148 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru no ku rubanza RCOMAA 00071/2017/SC rwa BRD Ltd na Mbuto Aimable rwaciwe n’Urukiko rw’Ikirenga ku wa 26/10/2018, bavuga ko kuba iyi ngingo yaratanzwe ku wa 06/10/2022, nyuma y’ibihe byo kujurira biteganywa n’amategeko, basaba Urukiko kutayakira ngo isuzumwe. [43] RWANDA LAND MANAGEMENT AND USE AUTHORITY, mu myanzuro yayo ishingiye ku ngingo ya 27 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ivuga ko mu bujurire, ujurira ashobora gusobanura ubujurire bwe mu nama ntegurarubanza kuko ikiba kigamijwe ari ukugaragaza neza ibyo Umucamanza azasuzuma cyangwa akabikora mu iburanisha iyo hari ibigomba gusobanurwa. UKO URUKIKO RUBIBONA [44] Nk’uko byibukijwe haruguru, ikibazo cy’igihe impamvu z’ubujurire cyangwa igihe inenge ziri mu rubanza rujuririrwa bigomba gutangwa, cyatanzweho umurongo n’Urukiko rw’Ikirenga mu rubanza RCOMAA 00071/2017/SC rwaciwe ku wa 26/10/2018, aho urwo Rukiko rwemeje ko mu bigomba kuba biri mu nyandiko y’ubujurire harimo impamvu z’ubujurire, ko impamvu z’ubujurire zatanzwe nyuma y’ibihe by’ubujurire zitagomba kwakirwa4. [45] Ku birebana n’uru rubanza, dosiye y’urubanza igaragaza ko urubanza RCOM 01332/2019/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 22/07/2020, uwo munsi hashyirwamo inyandikomvugo y’isomwa, kopi y’urubanza ishyirwa muri dosiye (IECMS) ku wa 24/07/2020. [46] Dosiye y’urubanza igaragaza ko Nzizera Alexandre yajuririye Urukiko Rukuru rw’Ubucuruzi ku wa 06/08/2020, ubujurire bwe bwandikwa kuri RCOMA 00584/2020/HCC. Nk’uko byibukijwe, uwo munsi yatanze impamvu imwe y’ubujurire ijyanye no gusuzuma niba umunyamigabane nta burenganzira afite bwo gukurikirana umutungo wa sosiyeti afitemo imigabane. [47] Dosiye igaragaza ko ku wa 08/12/2020, nyuma y’amezi ane Nzizera Alexandre ajuriye yatanze izindi mpamvu z’ubujurire zikurikira : - Gusuzuma niba umucamanza ataratandukiriye asaba ko Nzizera agomba gutanga ikimenyetso ko amafaranga atakoreshejwe mu nyungu za CBS Ltd ; - Umucamanza yasabwe gutegeka Sivili Fulgence kugaragaza ingano y’amafaranga yaturutse ku bukode bw’ikibanza cya CBS Ltd akayagarura mu mutungo ntiyasobanukirwa icyo gukora ; - Hirengagijwe gusuzuma niba Bank of Africa itagaragaza uko abantu bagiye bahabwa uburenganzira bwo gusinya kuri compte ya CBS Ltd yafunguwe ; - Umucamanza yanze kugobokesha RLMA mu rubanza nta mpamvu agararaza.

4 Reba igika cya 22 cy’urubanza No RCOMAA 00071/2017/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 26/10/2018, haburana MBUTO Aimable na BRD.

## Page 13

[48] Imikirize y’urubanza rujuririrwa RCOMA 00561/2020/HCC-RCOMA 00584/2020/HCC igaragaza ko Urukiko Rukuru rw’Ubucuruzi rushingiye ku biteganywa n’ingingo ya 148 n’iya 150 z’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryibukijwe haruguru no ku murongo wafashwe mu rubanza RCOMAA 00071/2017/CS rwemeje ko impamvu z’ubujurire zijyanye no gusuzuma niba umucamanza ataratandukiriye asaba ko Nzizera agomba gutanga ikimenyetso ko amafaranga atakoreshejwe mu nyungu za CBS Ltd, Umucamanza yasabwe gutegeka Sivili Fulgence kugaragaza ingano y’amafaranga yaturutse ku bukode bw’ikibanza cya CBS Ltd akayagarura mu mutungo ntiyasobanukirwa icyo gukora, hirengagijwe gusuzuma niba Bank of Africa itagaragaza uko abantu bagiye bahabwa uburenganzira bwo gusinya kuri konti ya CBS Ltd yafunguwe, Umucamanza yanze kugobokesha RLMA mu rubanza nta mpamvu agaragaza, bigaragara ko zatanzwe inyuma y’ibihe byo kujurira kuko zatanzwe ku wa 08/12/2020, ko rero zidakwiye kwakirwa ngo zisuzumwe. [49] Urukiko rurasanga, kuba urubanza RCOM 01332/2019/TC rwaraciwe ku wa 22/07/2020, kopi igashyirwa muri IECMS ku wa 24/07/2020, hanyuma Nzizera Alexandre akajuririra Urukiko Rukuru rw’Ubucuruzi ku wa 06/08/2020, birumvikana ko yajuriye azi neza imikirize y’urubanza ajuririra kuko kopi yarwo yashyizwe muri IECMS nyuma y’iminsi ibiri urubanza rusomwe, akaba rero yaragombaga gutanga impamvu z’ubujurire bitarenze ku wa 21/08/2020. Kuba rero hari impamvu enye z’ubujurire Nzizera Alexandre yatanze ku wa 08/12/2020, nk’uko zagaragajwe haruguru, Urukiko rurasanga zitaragombaga gusuzumwa, kuko zatanzwe mu bihe binyuranyije n’amategeko. Bityo kuba Urukiko Rukuru rw’Ubucuruzi rwaremeje ko izo ngingo z’ubujurire zitakiriwe ngo zisuzumwe, nta kosa rwakoze kuko zatanzwe impitagihe. [50] Ku byo Nzizera Alexandre n’umwunganira bavuga ko ingingo z’ubujurire enye yatanze ku wa 08/12/2020, zuzuzaga ingingo y’ubujurire yatanze mu gihe gikurikije amategeko, Urukiko rurasanga, nta shingiro byahabwa, kuko nk’uko byagaragajwe haruguru ingingo y’ubujurire Nzizera Alexandre yatanze mu gihe gikurikije amategeko ijyanye no gusuzuma niba umunyamigabane nta burenganzira afite bwo gukurikirana umutungo wa sosiyeti afitemo imigabane, bikaba bigaragara ko iyi ngingo y’ubujurire ntaho ihuriye n’ingingo z’ubujurire enye zibukijwe haruguru yatanze ku wa 08/12/2020, ku buryo bya kwitwa ko ziyuzuza nk’uko Nzizera Alexandre ashaka kubyumvikanisha. Bityo iyi ngingo y’ubujurire nta shingiro ifite. 4. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaragombaga gutegeka ko habaho igenzura ry’umutungo (audit) [51] Nzizera Alexandre n’umwunganira bavuga ko muri company hagombaga gukorwa audit kugira ngo hamenyekane ubuzima n'imicungire y'umutungo wayo. [52] Sivili Fulgence n’umwunganira bashingiye ku ingingo ya 148 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryibukijwe haruguru no ku rubanza RCOMAA 00071/2017/SC rwa BRD Ltd na Mbuto Aimable rwaciwe n’Urukiko rw’Ikirenga ku wa 26/10/2018, bavuga ko iyi ngingo yaratanzwe ku wa 07/10/2022, nyuma y’ibihe byo kujurira biteganywa n’amategeko ; bityo ko basaba Urukiko kutayakira ngo isuzumwe mu mizi. [53] RWANDA LAND MANAGEMENT AND USE AUTHORITY, mu myanzuro yayo, ivuga ko audit ubundi ishobora gusabwa igihe cyose hari ibyo abanyamibagabane batumvikana kugira ngo ibakiranure mu buryo bwa gihanga.

## Page 14

UKO URUKIKO RUBIBONA [54] Ingingo ya 12, igika cya 1, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryibukijwe haruguru, iteganya ibikurikira : “Urega agomba kugaragaza ibimenyetso by’ibyo aregera. Iyo abibuze, uwarezwe aratsinda.” [55] Nk’uko byagiye bisobanurwa mu manza zitandukanye zaciwe n’uru Rukiko5, iyi ngingo yumvikanisha ko umuburanyi utanze ikirego mu Rukiko aba afite inshingano ikomeye yo kugaragaza ibimenyetso bihamya nta shiti ko ibyo aregera ari ukuri, iyo atabashije kubigaragaza, ikirego cye nta shingiro gihabwa. Mu yandi magambo, uwatangije urubanza agomba kuba afite ibimenyetso bidashidikanywaho bihamya neza ko ibyo avuga ari ukuri. [56] Ku birebana n’uru rubanza dosiye igaragaza ko Nzizera Alexandre yatanze ikirego mu Rukiko rw’Ubucuruzi arusaba gutegeka Sivili Fulgence kugarura amafaranga yinjiye ku bukode bwa parking mu kibanza cya CBS Ltd n'amafaranga y'ingurane. Igaragaza kandi ko ibijyanye no gusaba ko hakorwa igenzura ry’umutungo (audit) byasabwe bwa mbere mu bujurire Rukiko Rukuru rw’Ubucuruzi, aho ku wa 17/01/2022, mu rubanza rujuririrwa Nzizera Alexandre yasabye ko hakorwa ubugenzuzi bw’umutungo (audit) bukozwe n’Umuhanga. Igaragaza na none ko mu gika cya 12 cy’urubanza rujuririrwa RCOMA 00561/2020/HCC-RCOMA 00584/2020/HCC, Urukiko Rukuru rw’Ubucuruzi rwemeje ko ibyo Nzizera Alexandre yasabye by’uko hakorwa igenzura ry’umutungo (audit), nta shingiro bifite. [57] Urukiko rurasanga, nk’uko byasobanuwe haruguru, utanze ikirego mu Rukiko aba afite inshingano ikomeye yo kugaragaza ibimenyetso bihamya nta shiti ko ibyo aregera ari ukuri, ibi bikaba byumvikanisha ko adatanga ikirego hanyuma ngo abone gushaka ibimenyetso, ahubwo agomba kuba afite ibimenyetso bidashidikanywaho bihamya neza ko ibyo avuga ari ukuri. Kuba rero Nzizera Alexandre yaratanze ikirego mu Rukiko rw’Ubucuruzi arusaba gutegeka Sivili Fulgence kugarura amafaranga yinjiye ku bukode bwa parking mu kibanza cya CBS Ltd n'amafaranga y'ingurane, birumvikana ko yagombaga kuba afite ibimenyetso bihamya ibyo aregera, bivuze ko ari we wari ufite inshingano zo gukoresha igenzura (audit) mbere yo gutanga ikirego. Bityo kuba atarasabye igenzura (audit) ku rwego rwa mbere, akarisaba bwa mbere mu rwego rw’ubujurire, kandi mu bujurire umuburanyi agaragaza ibyo atishimiye mu byemejwe ku rwego rwa mbere, birumvikana ko ibyo yasabye nta shingiro bifite. [58] Urukiko rurasanga, kuba Nzizera Alexandre ari we wareze, akaba ari we ufite inshingano zo gutanga ibimenyetso by’ibyo aregera nk’uko byasobanuwe haruguru, kuba yarasabye ko hakorwa igenzura ry’umutungo (audit) bwa mbere ku rwego rw’ubujurire, birumvikana ko kuri iyi ngingo ntacyo yanengaga urubanza rwaciwe n’Urukiko rw’Ubucuruzi, kuko rutigeze rusabwa ibijyanye n’igenzura (audit). Bityo nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze mu kwemeza ko ibyo Nzizera Alexandre yasabye by’uko hakorwa igenzura ry’umutungo (audit), nta shingiro

5 Reba urubanza N° RS/INJUST/RC 00007/2021/CA rwaciwe n’Urukiko rw’Ubujurire, ku wa 26/10/2023 haburana KARUMUHINZI Baudoux Claire na NYIRAKAZIGA Kabeja Anne Marie; urubanza No RS/INJUST/RC 00003/2023/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 29/06/2023 haburana, RWASABAHIZI Peter na RWAMPUNGA Emmanuel hamwe na BAMUREBE Fortunée, urubanza RS/INJUST/RC 00011/2023/CA rwaciwe ku wa 29/01/2024, haburana ISHIMWE Samuel na KABALISA Jacqueline.

## Page 15

bifite. Ibi kandi binashimangirwa n’ihame risanzwe mu micire y’imanza rivuga ko umucamanza wo mu rwego rwa mbere yita ku igenzura ry’ibimenyetso n’amategeko ugereranyije n’ikiburanwa, naho umucamanza wo mu rwego rw’ubujurire akibanda cyane cyane ku kugenzura niba amategeko ku rwego rwa mbere yarubahirijwe uko bikwiye hakurikijwe ibisobanuro n’ibimenyetso byari byatanzwe muri urwo rubanza, byaba ngombwa agakosora aho bikenewe6. 5. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rutarishe itegeko aho rwemeje ko Nzizera Alexandre nta burenganzira afite bwo kuregera Urukiko nk'umunyamigabane [59] Nzizera Alexandre n’umwunganira bavuga ko hashingiwe ku biteganywa n'ingingo ya 84 y'Itegeko N°07/2009 ryo ku wa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi, asanga Nzizera Alexandre afite uburenganzira bwo kurega kuko ari umunyamigabane, ko kandi inshingano zo kwandika no kwandikisha imigabane zirengangijwe na Sivili Fulgence nk'umuyobozi wa CBS Ltd, agamije kuzatwara umutungo wose wa CBS Ltd, ugizwe n'ikibanza kimwe rukumbi, ko kuba rero yaririnze gukora inshingano ze nkana adakwiye guhindukira ngo yitwaze ubwo buriganya hanyuma ngo avuge ko ari we munyamigabane wenyine. Bityo, ko Nzizera Alexandre yari afite ububasha bwo gutanga ikirego, hanyuma Sivili n'abo bareganwa hamwe bagafatanya gusobanura iby'umutungo wa CBS Ltd uregerwa. [60] Sivili Fulgence n’umwunganira bavuga ko iyi ngingo basaba Urukiko kutazayiha ishingiro kuko itagaragaza inenge mu cyemezo kijuririrwa, kuko mu rubanza rujuririrwa ntaho Urukiko rwigeze rwemeza ko Nzizera Alexandre nta burenganzira afite bwo kuregera urukiko nk'umunyamigabane wa CBS Ltd agamije kurengera umutungo wayo afitemo uruhare nk’uko we abivuga. Bityo ko mu gihe cyose atagaragaza inenge zikubiye mu cyemezo ajuririra ngo anagaragaze uburyo zakosorwa hashingiwe kubyo amategeko ateganya ndetse ngo yerekane nicyo asaba Urukiko, basanga iyi ngingo y'ubujurire itujuje ibisabwa n'ingingo ya 150 (5-6) y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryibukijwe haruguru. [61] RWANDA LAND MANAGEMENT AND USE AUTHORITY, mu myanzuro yayo ivuga ko ibyerekeye kwandikisha abanyamigabane ari igikorwa kiba gishinzwe ubuyobozi, ko inyandiko zigaragaza abanyamigabane zihagije kugira ngo babe abanyamigabane. [62] Uhagarariye Umujyi wa Kigali avuga ko Umujyi wa Kigali usanga nta cyo ubazwa muri ubu bujurire bwa kabiri, kandi bikaba byumvikana kuko mu manza zabanje, Umujyi wa Kigali wagaragaje ko wakoze ibyari mu nshingano zawo, ko nta kosa wakoze, kandi ko ibibazo biri hagati y’abanyamigabane bitawureba, ko ahubwo bireba bo bonyine. [63] WASAC Ltd, mu mwanzuro wayo, ivuga ko ugaragaza ko ari umunyamigabane muri CBS Ltd yaba afite n'uburenganzira bwo kuregera Urukiko arengera inyungu ayifitemo, ariko hakurikijwe ibihe n'inzira biteganywa n'amategeko. UKO URUKIKO RUBIBONA

6 Reba igika cya 23 cy’urubanza No RS/INJUST/RCOM 00003/2020/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 27/11/2020, haburana SANLAM Assurance Générales Plc na UNIVERSITY OF RWANDA (UR).

## Page 16

[64] Ingingo ya 150, agace ka 5 n’aka 6, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryibukijwe haruguru, iteganya ibikurikira : “Ubujurire bukorwa mu buryo bw’umwanzuro utanga ikirego, ugaragaza 5° urutonde rw’inenge z’urubanza zisabirwa gukosorwa n’ibindi bibazo bigomba gusuzumwa ; 6° ibisobanuro kuri buri nenge cyangwa kuri buri kibazo bigaragaza amakosa yakozwe n’uburyo agomba gukosorwa hashingiwe ku mategeko n’ibimenyetso n’igisabwa urukiko”. [65] 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. [66] Mu rubanza RADAA 00011/2022/CA rwaciwe ku wa 12/06/2023, haburana Nzabarimana Abdallahaman n’Umujyi wa Kigali, uru Rukiko rwasobanuye ko rusomeye hamwe izi ngingo zombi rusanga zumvikanisha ko ujurira afite inshingano yo kugaragaza ko hari inenge ziri mu rubanza rujuririrwa n’ibimenyetso bishimangira ko ibyo Urukiko rwemeje atari byo. Mu yandi magambo ujurira agomba kugaragaza ikosa ryakozwe mu rubanza rujuririrwa, akagaragaza amategeko ashingiraho n’ibimenyetso bihamya ko ibyo avuga ari ukuri7. [67] Ku birebana n’uru rubanza, dosiye igaragaza ko mu rubanza RCOM 01332/2019/TC ku wa 22/07/2020, Urukiko rw’Ubucuruzi rwemeje ko ikirego cya Nzizera Alexandre nta shingiro gifite, kubera ko atabashije kugaragaza ibimenyetso by’iyo yaregeye. Uyu yajuririye, Urukiko Rukuru rw’Ubucuruzi arusaba gusuzuma niba we nk’umunyamigabane nta burenganzira afite bwo gukurikirana umutungo wa sosiyeti afitemo imigabane, hanyuma mu rubanza rujuririrwa RCOMA 00561/2020/HCC-RCOMA 00584/2020/HCC Urukiko Rukuru rw’Ubucuruzi rwemeza ko iyi ngingo y’ubujurire nta shingiro ifite nk’uko bigaragara mu gika cya 34 cy’urwo rubanza. [68] Nk’uko byagaragajwe haruguru, haba mu rubanza rwaciwe n’Urukiko rw’Ubucuruzi, haba mu rubanza rujuririrwa rwaciwe n’Urukiko Rukuru rw’Ubucuruzi nta Rukiko rwigeze rwemeza ko Nzizera Alexandre nk’umunyamigabane wa CBS Ltd nta bugenganzira afite bwo kuregera Urukiko, ahubwo nk’uko byagaragajwe haruguru, ku rwego rwa mbere, ikirego cye ntabwo cyahawe ishingiro kubera ko atabashije kugaragaza ibimenyetso by’amafaranga yinjiye ku bukode bwa parking mu kibanza cya CBS Ltd yaregeye asaba ko Sivili Fulgence ayagarura, ndetse ko nta n’ibimenyetso yagaragaje byerekana ko amafaranga y'ingurane yaregeye atakoreshejwe mu nyungu za CBS Ltd. [69] Urukiko rurasanga, nk’uko byasobanuwe haruguru, ujurira afite inshingano zo kugaragaza ikosa ryakozwe mu rubanza rujuririrwa n’uburyo rigomba gukosorwa ashingiye ku mategeko n’ibimenyetso bihamya ko ibyo avuga ari ukuri. Kuba rero mu rubanza rujuririrwa ntaho Urukiko Rukuru rw’Ubucuruzi rwigeze rwemeza ko Nzizera Alexandre nk’umunyamigabane wa CBS Ltd nta bugenganzira afite bwo kuregera Urukiko, birumvikana ko iyi ngingo y’ubujurire yatanzwe na Nzizera Alexandre nta shingiro ifite, kuko atabasha kugaragaza ikosa ryakozwe mu rubanza rujuririrwa n’uburyo rigomba gukosorwa.

7 Reba igika cya 45.

## Page 17

[70] Urukiko rurasanga, nk’uko byasobanuwe haruguru, ku rwego rwa mbere mu Rukiko rw’Ubucuruzi, Nzizera Alexandre yaratsinzwe n’uko atabashije kugaragaza ibimenyetso by’amafaranga yinjiye ku bukode bwa parking mu kibanza cya CBS Ltd yaregeye asaba ko Sivili Fulgence ayagarura, ndetse ko atanagaragaje ibimenyetso byerekana ko amafaranga y'ingurane yaregeye atakoreshejwe mu nyungu za CBS Ltd, bivuze ko ibi ari byo yagombaga kujuririra mu Rukiko Rukuru rw’Ubucuruzi, akagaragaza ibimenyetso ashingiraho ikirego cye. Kuba rero yarajuririye urwo Rukiko asaba ko rusuzuma ko we nk’umunyamigabane nta burenganzira afite bwo gukurikirana umutungo wa sosiyeti afitemo imigabane, kandi atari byo Urukiko rubanza rwafasheho icyemezo, birumvikana ko ibyo yajuririye bidahuye n’ibyo yaregeye Urukiko rubanza rwafasheho icyemezo. Ibi bikaba byerekana ko Nzizera Alexandre atigeze agaragariza urwo Rukiko amakosa yakozwe n’Urukiko rw’Ubucuruzi ajyanye n’ibyo yaregeye, kandi no kuri uru rwego, ingingo ze z’ubujurire ntizihura n’ibyo yaregeye ku rwego rwa mbere, ku buryo byasuzumwa, kandi ubujurire busuzumwa mu mbibi z’icyajuririwe nk’uko biteganywa n’ingingo ya 156, igika cya 1, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru8. 6. Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro [71] RWANDA LAND MANAGEMENT AND USE AUTHORITY, mu myanzuro yayo, ishingiye ku biteganywa n’ingingo ya 110 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, isaba amafaranga ibihumbi magana atanu (500,000 Frw) yo gutegura no gukurikirana urubanza. [72] Uhagarariye Umujyi wa Kigali ashingiye ku biteganywa n’ingingo ya 111 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi asaba miliyoni eshatu (3,000,000 Frw) y’igihembo cya Avoka, ni ukuvuga miliyoni imwe (1,000,000 Frw) kuri buri rwego. [73] WASAC Ltd, mu mwanzuro wayo ishingiye ku biteganywa n’ingingo ya 111 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi asaba Urukiko gutegeka uwatsinzwe guha WASAC Ltd miliyoni imwe (1.000.000 Frw) ikubiyemo igihembo cya Avoka n’ikurikiranarubanza, yiyongera kuri miliyoni imwe (1,000,000 Frw) yagenwe mu rubanza rujuririrwa, yose hamwe akaba miliyoni ebyeri (2,000,000 Frw). [74] Sivili Fulgence n’umwunganira bavuga ko asaba Urukiko gutegeka Nzizera Alexandre kumusubiza miliyoni imwe (1.000.000 Frw) y’ikurikiranarubanza na miliyoni ebyeri (2,000,000 Frw) y’igihembo cya Avoka yatakaje muri uru rubanza. [75] Nzizera Alexandre n’umwunganira bavuga ko amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa n’abaregwa nta shingiro afite, kuko bafashije Sivili kwigarurira umutungo wa CBS Ltd, bityo bakaba ari bo banyirabayazana w'izimanza. Bakomeza bavuga ko buri wese uregwa muri uru rubanza akwiye gutegekwa kwishyura Nzizera Alexandre amafaranga miliyoni eshatu (3,000,000 Frw) akubiyemo amafaranga y’ikurikiranarubanza n’igihembo cya Avoka.

8 Urukiko rwajuririwe ruburanisha gusa ubujurire mu mbibi z’icyajuririwe.

## Page 18

UKO URUKIKO RUBIBONA [76] Urukiko rurasanga, kuba hari ingingo z’ubujurire Sivili Fulgence yasabaga ko zitasuzumwa zasuzumwe, kuba hari ingingo y’ubujurire ya Nzizera Alexandre yahawe ishingiro, birumvikana ko hari ibyo Nzizera Alexandre yatsindiye muri uru rubanza. Bityo rurasanga nta mu buranyi muri uru runza ugomba guhabwa amafaranga y’ibyagiye ku rubanza kuri uru rwego. III. ICYEMEZO CY’URUKIKO [77] Rwemeje ko impamvu z’ubujurire Nzizera Alexandre yatanze ku wa 06/10/2022 no ku wa 07/10/2022 zatanzwe mu bihe bikurikije amategeko nk’uko byasobanuwe haruguru. [78] Rwemeje ko ubujurire bwatanzwe na Nzizera Alexandre bufite ishingiro kuri bimwe. [79] Rwemeje ko urubanza rujuririrwa RCOMA 00561/2020/HCC-RCOMA 00584/2020/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 20/06/2022, ruhindutse gusa ku bijyanye n’ibyo rwemeje ko ikirego cya Nzizera Alexandre kitagombaga kwakirwa ku rwego rwa mbere. [80] Ruvuze ko ingwate y‘amagarama yatanzwe ihwanye n’ibyakozwe mu rubanza.