PRIME ECONOMIC ZONE (PEZ) CO LTD vs. MUBILIGI

# PRIME ECONOMIC ZONE (PEZ) CO LTD vs. MUBILIGI

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-07-31 - Case/document no.: RCOMA 00008/2022/CA - Collection: Court of Appeal

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PRIME ECONOMIC ZONE (PEZ) CO LTD vs. MUBILIGI [Rwanda URUKIKO RW’UBUJURIRE – RCOMA 00008/2022/CA (Nyirandabaruta, P.J., Kamere na Ngagi, J.) 31 Nyakanga 2023] Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Ububasha bwo kurega mu Rukiko – Umuyobozi wa sosiyete – Mu rwego rwo kurengera inyungu za sosiyete, umuyobozi wayo afite ububasha bwo guhagararira mu mutegeko sosiyete abereye umuyobozi akoresheje izina rye ry’ubucuruzi. Ibimenyetso – Inyandikomvugo y’inama nk’ikimenyetso – Kuba hari inyandikomvugo y’inama yakozwe mu buryo bwemewe n’amategeko igaragaza ko abayitabiriye bemeje guhindura izina rya sosiyete, bivuze ko hari irindi zina iyo sosiyete yari isanganwe. Incamake y’ikibazo: H3E n’ishyirahamwe (association momentanée/joint venture) rigizwe na sosiyete zitandukanye arizo Entreprise Horizon Construction, Entreprise Générale d’Eléctricité (ENTREGELE), Entreprise Mubiligi Paul na Entreprise Mugarura Alexis, yatsindiye isoko ryo kubaka ibikorwa remezo bya Rwanda Free Zone Co Ltd (RFZ Co Ltd). Izo sosiyete hamwe na H3E na RFZ Co Ltd zagiranye amasezerano afite agaciro ka 23,441,743.75 USD, ashyirwaho umukono n’abagize ishyirahamwe H3E, aza kuvugururwa maze nyuma yaho araseswa kubwo kutumvikana. Rwanda Free Zone Co Ltd (RFZ Co Ltd) yaje guhinduka, ubu ikaba yitwa Prime Economic Zone Ltd (PEZ Co Ltd), nkuko bigaragazwa n’inyandikomvugo y’inama yabihinduye yabereye muri RDB. Nyuma yaho, haje kuvuka ibibazo hagati yabo maze, Mubiligi Paul umuyobozi wa Ese Mubiligi, arega sosiyete PEZ Co Ltd mu Rukiko rw’Ubucuruzi asaba kwishyurwa imirimo yakoze ijyaye n’amasezerano yakoranye na RFZ Co Ltd avuga ko atishyuwe, hamwe n’inyungu z’ubukererwe zishingiyeho. Sosiyete PEZ Co Ltd nayo yatanze ikirego mu Rukiko rw’Ubucuruzi, irega Horizon Construction Ltd, Mubiligi Paul, Mugarura Alexis na sosiyete ENTREGELE, irusaba gutegeka abaregwa kuyishyura amafaranga ivuga ko akomoka ku kutubahiriza ibikubiye mu masezerano bagiranye, hamwe n’izindi ndishyi zinyuranye. Urukiko rw’Ubucuruzi rwaciye urubanza maze rwemeza ko ikirego nta shingiro gifite; kandi ko ikirego cyatanzwe na Mubiligi Paul gifite ishingiro kuri bimwe. PEZ Co Ltd ntiyishimiye imikirize y’urubanza, maze ijuririra mu Rukiko Rukuru rw’Ubucuruzi ivuga ko Urukiko rubanza rwemeje mu buryo bunyuranyije n’amategeko ko Mubiligi paul yari afite ububasha bwo kuyirega. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza maze rwemeza ko ubujurire bwatanzwe na PEZ Co Ltd nta shingiro bufite, bityo ko imikirize y’urubanza rwaciwe n’Urukiko rw’Ubucuruzi idahindutse.

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Sosiyete PEZ Co Ltd yajuririye Urukiko rw’Ubujurire, ivuga Urukiko Rukuru rw’Ubucuruzi rutari kwakira ikirego cyatanzwe na Mubiligi Paul kuko nta bubasha yarafite bwo kurega, kuko ntaho byari biteganyijwe mu mategeko shingiro (statuts) ko afite ububasha, kandi ko nta masezerano y’isoko ashingiraho yabaye hagati yabo. Sosiyete PEZ Co Ltd yiregura ivuga ko ishingiye ku manza zabaye itegeko zemeje ko yo itemerewe kuregera amasezerano yakozwe na RFZ Co Ltd kuko yakozwe itarabaho, ariko ko Urukiko Rukuru rw’Ubucuruzi rwabirenzeho rugasuzuma ikirego cyatanzwe na Mubiligi Paul nawe wareze PEZ Co Ltd ashingiye ku masezerano yakozwe na RFZ Co Ltd. Sosiyete PEZ Co Ltd yiregura ivuga kandi ko ikindi kigaragaza ko ntaho ihuriye na RFZ nuko ubwo yiyandikishaga muri RDB yiyandikishije nka sosiyete nshya. Mubiligi yiregura avuga ko afite ububasha bwo kurega sosiyete PEZ Co Ltd n’ubwo amasezerano aregerwa yayakoranye sosiyete RFZ Co Ltd yaje guhinduka izina yitwa PEZ Co Ltd nyuma yuko amasezerano ikirego gishingiyeho akozwe. Impaka zabaye nizo kumenya niba Rwanda Free Zone Co Ltd (RFZ Co Ltd) ifitanye sano na Prime Economic Zone Ltd (PEZ Co Ltd), ku buryo ari yo yagombaga kuregwa muri uru rubanza, no kumenya niba Mubiligi Paul umuyobozi wa Ese Mubiligi yari afite ububasha bwo kurega. Incamake y’ icyemezo: 1. Mu rwego rwo guhagararira inyungu za sosiyete, umuyobozi wayo afite ububasha bwo guhagararira mu mutegeko sosiyete abereye umuyobozi akoresheje izina rye ry’ubucuruzi. 2. Kuba hari inyandikomvugo y’inama yabereye muri BRD igaragaza ko abayitabiriye bemeje guhindura izina rya sosiyete, bivuze ko hari irindi zina iyo sosiyete yari isanganwe. 3. Inyungu z’ubukererwe zihabwa uwazisabye iyo bigaragara ko hari ibikorwa yakoze byagombaga kwishyurwa, akaba kandi yaravukijwe inyungu yari kubona. Ubujurire bufite ishingiro kuri bimwe Amagarama y’urubanza ahwanye n’ibyarukozwemo. 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 2 n’iya 3. Imanza zifashishijwe: RCAA 00027/2022/CA rwa China Road and Bridge Corporation Ltd vs. Nyirandabaruta Spéciose Kibonge hamwe n’Akarere ka Kirehe, rwaciwe n’Urukiko rw’Ubujurire ku wa 27/02/2023. Urubanza I. IMITERERE Y’URUBANZA [1] H3E, ishyirahamwe ry’agateganyo (association momentanée/joint venture) rigizwe na Entreprise Horizon Construction, Entreprise Générale d’Eléctricité (ENTREGELE), Entreprise

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Mubiligi Paul na Entreprise Mugarura Alexis, yatsindiye isoko ryo kubaka ibikorwa remezo bya Rwanda Free Zone Co Ltd (RFZ Co Ltd). Ku wa 10/04/2008, H3E na RFZ Co Ltd zagiranye amasezerano afite agaciro ka 23,441,743.75 USD, ashyirwaho umukono n’abagize H3E, aza kuvugururwa ku wa 29/06/2009, aseswa ku wa 19/01/2010. Entreprise Mubiligi Paul na Entreprise Mugarura Alexis zareze RFZ Co Ltd hanyuma mu rubanza RCOMA 0064/12/CS, uwari uhagarariye RFZ Co Ltd avuga ko ubu yahindutse PEZ Co Ltd, ku wa 03/06/2016, Urukiko rw’Ikirenga rwemeza ko Entreprise Mubiligi Paul ari izina ry’ubucuruzi, bityo ko ikirego cyayo kitagombaga kwakirwa, rutesha agaciro urubanza rujuririrwa. [2] Ku wa 11/06/2018, Mubiligi Paul yareze PEZ Co Ltd mu Rukiko rw’Ubucuruzi, ikirego cyandikwa kuri RCOM 00043/2018/TC, asaba kwishyurwa uruhare rwe kuri fagitire za H3E zitishyuwe n’inyungu z’ubukererwe, uruhare rwa TVA zitishyuye, inyungu z’ubukererwe n’uruhare ku zindi ndishyi. [3] Ku wa 17/07/2018, PEZ Co Ltd na yo yatanze ikirego mu Rukiko rw’Ubucuruzi, irega Horizon Construction Ltd, Mubiligi Paul, Mugarura Alexis na ENTREGELE, ikirego cyayo cyandikwa kuri RCOM 01138/2018/TC, irusaba gutegeka abaregwa kuyishyura 2,936,674,91 USD kubera kutubahiriza ibikubiye mu masezerano impande zombi zagiranye, n’izindi ndishyi zinyuranye. Urukiko rw’Ubucuruzi rwahurije izi manza zombi mu rubanza RCOM 01138/2018/TC-CMB RCOM 00043/2018/TC, ziburanishirizwa hamwe. [4] Uburanira Horizon Construction Ltd yazamuye inzitizi y’uko PEZ Co Ltd idafite ububasha bwo kurega, maze mu rubanza rubanziriza urundi, Urukiko rw’Ubucuruzi rwemeza ko PEZ Co Ltd idafite ububasha bwo gutanga ikirego, rushingiye ku kuba amasezerano yarabaye hagati ya RFZ Co Ltd n’abagize H3E, no kuba nta sano igaragara iri hagati ya RFZ Co Ltd na PEZ Co Ltd, rwemeza ko urubanza rukomeza gusa ku birebana n’ikirego Mubiligi Paul yareze PEZ Co Ltd. [5] Uhagarariye PEZ Co Ltd yatanze inzitizi eshatu (3), iya mbere irebana no kutakira ikirego cyatanzwe na Mubiligi Paul kuko nta bubasha afite bwo gutanga ikirego hashingiwe ku ngingo ya 6.3 y’amasezerano yavugaga ko H3E ari yo yari ifite ububasha bwo gutanga ikirego, iya kabiri ikaba iyo kutakira ikirego cye kuko nta nyungu zo kurega afite kuko nta masezerano afitanye na PEZ Co Ltd, naho iya gatatu ikaba iyo kutakira ikirego cye hashingiwe ku kuba urwo rubanza rwari rwarahujwe n’izindi manza zitakiriwe. [6] Mubiligi Paul yireguye kuri izo nzitizi avuga ko nta shingiro zifite, ashingiye ku rubanza RCOMA 00564/12/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 03/06/2016, aho rwemeje ko Entreprise Mubiligi atari yo igomba gutanga ikirego, ko ahubwo kigomba gutangwa na Mubiligi Paul, bityo ko yatanze ikirego ku giti cye ashingiye kuri urwo rubanza. Ku birebana n’inzitizi ya kabiri, Mubiligi Paul avuga ko afite inyungu zo kurega kuko yari umwe mu bagize joint venture (société momentanée), naho ku nzitizi ya gatatu avuga ko nta shingiro ifite kuko izindi manza zakuweho rwo rugasigara. [7] Ku wa 10/10/2019, Urukiko rw’Ubucuruzi rwaciye urubanza RCOM 01138/2018/TC-CMB RCOM 00043/2018/TC, rwemeza ko inzitizi zazamuwe na PEZ Co Ltd nta shingiro zifite, ko ikirego cyatanzwe na Mubiligi Paul gifite ishingiro kuri bimwe, ko PEZ Co Ltd ari yo yagize uruhare mu kutubahiriza amasezerano y’isoko ry’ubwubatsi yabaye

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hagati ya RFZ Co Ltd na H3E, ruyitegeka kwishyura Mubiligi Paul 5,883,335,103 USD na 145,029,093,5 Frw, akubiyemo ay’uruhare rwa Mubiligi Paul kuri fagitire zitishyuwe n’inyungu zayo, ay’ibyakoreshejwe igihe amasezerano yahindurwaga, indishyi zituruka ku gaciro k’isoko kagabanutse, indishyi zo gusesa amasezerano, igihembo cya Avoka n’ikurikiranarubanza. [8] PEZ Co Ltd ntiyishimiye iyo mikirize y’urubanza, ijuririra Urukiko Rukuru rw’Ubucuruzi ivuga ko Urukiko rwemeje mu buryo bunyuranyije n’amategeko ko Mubiligi paul yari afite ububasha bwo kuyirega, ko rwatandukanyije imanza zahujwe kandi nta bubasha rubifitiye, ko rwaciye urubanza ku cyo rutaregewe, ko rwemeje uruhare Mubiligi Paul aregera mu rubanza ntacyo rushingiyeho, ko kandi rwatanze indishyi zidafite ishingiro. Mubiligi Paul yiregura avuga ko impamvu zose z’ubujurire za PEZ Co Ltd nta shingiro zifite, ahubwo atanga ubujurire bwuririye ku bundi asaba ko habaho irangizarubanza ry’agateganyo, akanahabwa igihembo cya Avoka kiri mu masezerano bagiranye. [9] Ku wa 27/10/2021, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOMA 00891/2019/HCC, rwemeza ko ubujurire bwatanzwe na PEZ Co Ltd nta shingiro bufite, ko imikirize y’urubanza RCOM 001138/2019/TC-CMB RCOM 00043/2018/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 10/10/2019, idahindutse, rutegeka ko amagarama y’urubanza ahera ku Isanduku ya Leta. [10] PEZ Co Ltd yajuririye Urukiko rw’Ubujurire, ubujurire bwayo bwandikwa kuri RCOMAA 00008/2022/CA, Urubanza rwahamagajwe bwa mbere ku wa 09/05/2022, iburanisha rigenda ryimurwa kubera impamvu zitandukanye harimo n’iyo kuba ababuranyi baremerewe igihe cyo kugerageza inzira yo gukemura ikibazo mu bwumvikane ariko ntibashobora kumvikana, ruburanishwa ku wa 04/01/2023, PEZ Co Ltd, ihagarariwe na Gasana Jeanne Isabelle, Umuyobozi Mukuru wayo, yunganiwe na Me Buzayire Angele, Me Safari Vianney na Me Shema Gerard, naho Mubiligi Paul yunganiwe na Me Nkurunziza François-Xavier, uwo munsi haburanishwa inzitizi y’iburabubasha bw’uru Rukiko yatanzwe na Mubiligi Paul ishingiye ku kuba PEZ Co Ltd yaratsinzwe mu nkiko zabanje hashingiwe ku mpamvu zimwe, ku wa 20/01/2023, Urukiko rwemeza ko iyo nzitizi nta shingiro ifite kuko PEZ itatsinzwe mu nkiko zabanje hashingiwe ku mpamvu zimwe. Ku wa 17/04/2023, urubanza rwakomeje kuburanishwa PEZ Co Ltd ihagarariwe na Muzungu Gerard, wari wahawe ububasha n’Umuyobozi Mukuru wayo, yunganiwe na Me Shema Gerard, Me Safari Vianney na Me Buzayire Angele; naho Mubiligi Paul yunganiwe na Me Nkurunziza François- Xavier na Me Twiringiyemungu Joseph, uwo munsi hasuzuzumwa inzitizi yatanzwe na Mubiligi Paul yuko ubujurire bwa PEZ Co Ltd butagomba kwakirwa kuko hari imanza zabaye itegeko zemeje ko idafite ububasha bwo kurega. [11] Ku wa 27/04/2023, mu rubanza rubanziriza urundi, uru Rukiko rushingiye ku ngingo ya 147, 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 ko umuntu wabaye umuburanyi ku rwego rwa mbere ashobora kujurira no kuba PEZ Co Ltd yarajuririye urubanza RCOMA 00891/2019/HCC rukomoka ku rubanza RCOM 00043/2018/TC Mubiligi Paul yarezemo PEZ Co Ltd rukaba rutandukanye n’urubanza RCOM 01138/2018/TC PEZ Co Ltd yarezemo Horizon Construction Ltd, Entreprise Générale d’Eléctricité ENTREGELE, Mubiligi Paul na Mugarura Alexis, rwemeje ko inzitizi yo kutakira ubujurire bwa PEZ Co Ltd yatanzwe na Mubiligi Paul nta shingiro ifite, ko iburanisha mu mizi rizaba ku wa 11/05/2023, saa tatu (9:00). Uwo munsi urubanza ruburanishwa mu ruhame PEZ Co Ltd ihagarariwe na

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Gasana Jeanne, Umuyobozi Mukuru wayo yunganiwe na Me Buzayire Angele, Me Safari Vianney na Me Shema Gerard, naho Mubiligi Paul yunganiwe nka mbere. [12] Ku bijyanye n’imizi y’urubanza, mu myanzuro yayo, no mu iburanisha, PEZ Co Ltd ivuga ko nta bubasha Mubiligi Paul yari afite bwo kuyirega kuko amasezerano y’isoko ashingiraho yabaye hagati ya H3E na RFZ Co Ltd, ko Urukiko rwaciye urubanza ku kitararegewe. Ivuga kandi ko ibyo Mubiligi Paul yagenewe byose mu rubanza rujuririrwa ntaho bishingiye kuko ntaho ahuriye n’amasezerano yabaye hagati ya H3E na RFZ Co Ltd, isaba indishyi zo gushorwa mu manza n’amafaranga y’ibyagiye ku rubanza. Mubiligi Paul yiregura avuga ko ubujurire bwa PEZ Co Ltd nta shingiro bufite, ko gusa Urukiko rwakosora ingano y’uruhare rwe kuko habaye kwibeshya mu mibare, atanga n’ubujurire bwuririye ku bundi asaba guhabwa igihembo cya Avoka kiri mu masezerano bagiranye. [13] Urukiko, rushingiye kuri izo mpaka, rurasuzuma ibibazo bijyanye no kumenya niba Urukiko Rukuru rw’Ubucuruzi: -Rutaragombaga kwemeza ko Mubiligi Paul yari afite ububasha bwo kurega PEZ Co Ltd; rwaraciye urubanza ku kitararegewe ; -Rwarageneye Mubiligi Paul amafaranga adafiteho uruhare kandi ntacyo rushigiyeho, n’indishyi zidafite ishingiro; -Rwarakoze ikosa ryo kutagenera Mubiligi Paul amafaranga yasabye y’ikurikiranarubanza n’igihembo cya Avoka; n’icyo kumenya niba PEZ Co Ltd yagenerwa indishyi zo gushorwa mu manza, amafaranga y’ikurikiranarubanza n’igihembo cya Avoka isaba. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA 1. Kumenya niba hari ikosa Urukiko Rukuru rw’Ubucuruzi rwakoze ryo kwemeza ko Mubiligi Paul yari afite ububasha bwo kurega PEZ Co. Ltd [14] Mu myanzuro no mu iburanisha, uhagarariye PEZ Co Ltd n’abamwunganira bavuga ko Mubiligi Paul nta bubasha yari afite bwo kurega PEZ Co Ltd, ko ibyo babishingira ku manza ebyiri zabaye itegeko zemeje ko nta bubasha PEZ Co Ltd ifite bwo kuregera amasezerano yabaye hagati RFZ na joint venture H3E, kuko yakozwe PEZ Co Ltd itabaho, kuko yabayeho mu mwaka wa 2013. Bavuga ko mu rubanza RCOM 01138/2018/TC, PEZ Co Ltd yarezemo Mubiligi, Mugarura n’abandi Urukiko rwemeje ko PEZ Co Lt nta bubasha ifite bwo kurega kubera ko itariki amasezerano yabereyeho hagati ya RFZ na H3E, PEZ Co Lt yari itarabaho, kuko yabayeho mu mwaka wa 2013. Bavuga ko urwo rubanza rwajuririwe mu Rukiko Rukuru rw’Ubucuruzi mu rubanza RCOMA 00303/2019/HCC narwo rwemeza ko PEZ Co Lt itaregera amasezerano yabayeho mbere y’uko ibaho. Ikindi kandi rwemeje ko nta kwihuza (fusion/amalgamation) kwabayeho kuko itashobokaga kubera ko RFZ itariho; ko rero batumva ukuntu urukiko rwemeje ko PEZ Co Ltd itemerewe kuregera amasezerano yakozwe na RFZ Co Ltd kuko yakozwe itarabaho, ariko rukabirengaho rugasuzuma ikirego cyatanzwe na Mubiligi Paul nawe wareze PEZ Co Ltd ashingiye ku masezerano yakozwe na RFZ Co Ltd. [15] Bavuga kandi ko bashingiye ku ngingo ya 113 y’Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ivuga ko amasezerano agira inkurikizi ku bayagiranye gusa,

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akaba atabangamira undi wese kandi amugirira akamaro gusa mu biteganyijwe bijyanye no gusezerana ibifitiye undi akamaro, basanga nta kuntu yabazwa ibya RFZ Co Ltd kandi mu manza zabaye itegeko inkiko zaremeje ko PEZ Co Ltd ntaho ihuriye na RFZ Co Ltd, ko kandi nta kwihuza kwabayeho kuko RFZ itariho. Bakomeza bavuga ko ikindi kigaragaza ko PEZ Co Ltd ntaho ihuriye na RFZ ari uko ubwo PEZ Co Ltd yiyandikishaga muri RDB yiyandikishije nka sosiyete nshya, ko na Mubiligi Paul mu nzitizi yatanze asaba kutakira ubujurire bwa PEZ Co Ltd yavuze ko itemerewe kujurira kuko ntaho ihuriye na RFZ. [16] Basobanura ko mu bika 17 kugeza 21 by’urubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rwashingiye ku ngingo ya 106 y’Itegeko N° 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ivuga ku bubasha itegeko riha ibyemezo by’inkiko no ku rubanza RCOMA 0064/12/CS rwaciwe n’Urukiko rw’Ikirenga, aho mu gika cya 38 na 39 rwemeje ko kuba Entreprise Mubiligi Paul nta buzimagatozi ifite, idafite ububasha bwo kurega ko hagombaga kurega nyirayo ari we Mubiligi Paul mu izina rye bwite, Urukiko Rukuru rw’Ubucuruzi rukemeza ko Mubiligi Paul afite ububasha bwo kurega PEZ Co Ltd ashingiye ku masezerano yabaye hagati ya H3E na RFZ. Ko mu gufata icyemezo Urukiko Rukuru rw’Ubucuruzi nta sesengura rwigeze rukora ahubwo rwateruye isesengura ryakozwe n’Urukiko rw’Ubucuruzi, ko habayeho kwirengagiza ibiteganywa n’amategeko harimo ingingo ya 3 y’Itegeko N°22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ivuga ko “Ikirego cyakirwa mu rukiko iyo urega afite ububasha, inyungu n’ubushobozi byo kurega, keretse igihe itegeko ribiteganya ukundi n’ibiteganywa n’ingingo ya 113 y’Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano yavuzwe haruguru. [17] Basobanura kandi ko abanyamigabane ba PEZ Co Ltd ari Leta y’u Rwanda, RSSB, BRD, Prime Holdings, MAGERWA, Cristal Venture Ltd na SONARWA, mu gihe abari abanyamigabane ba RFZ Co Ltd ari Leta y’u Rwanda, RSSB, Prime Holdings, MAGERWA, SONARWA na Behalf of Bond Trading. Bikaba bigaragara ko Cristal Venture Ltd itari mu banyamigabane ba RFZ Co Ltd, ko kandi Behalf of Bond Trading itari mu banyamigabane ba PEZ Co Ltd, ko Mubiligi Paul ntaho yari afite ashingira arega PEZ Co Ltd, kuko nta masezerano yabayeho hagati ya PEZ Co Ltd na MubiligI Paul. [18] Bakomeza basobanura ko mu rubanza RCOMA 0064/12/CS rwaciwe n’Urukiko rw’Ikirenga, mu gika cyarwo cya 51, urwo Rukiko rwemeje ko imanza zijuririrwa ziteshejwe agaciro, kuko Entreprise Mugarura na Entreprise Mubiligi Paul zitari zifite ububasha bwo kurega, ndetse na RFZ Co Ltd ikaba itari ifite ubushobozi bwo gutanga ikirego kigamije kwiregura ; ko hashingiwe ku byavuzwe n’Urukiko rw’Ikirenga, basanga Mubiligi Paul ataragombaga kurega PEZ Co Ltd ahubwo yashoboraga kurega RFZ Co Ltd cyangwa abayigize, kuko ari yo bafitanye amasezerano. [19] Bakomeza bavuga ko Urukiko Rukuru rw’Ubucuruzi rwirengagije ko Mubiligi Paul nta bubasha yari afite bwo guhagararira H3E mu manza, aho mu gika cya 19 cy’urubanza rujuririrwa umurongo wa nyuma, rwemeje ko H3E idafite ububasha bwo kurega naho mu gika cya 20 ruvuga ko kuba H3E nta buzimagatozi ifite itabasha kwiregera ko harega abayigize mu gihe hagamijwe kurengera inyungu zayo zijyanye n’ayo masezerano, ko Urukiko rwafashe iki cyemezo rutabanje gusoma ibikubiye muri statuts za H3E mu ngingo ya 6, agace ka 3, ivuga ko: “Il est investi dans les limites du présent contrat, des pouvoirs les plus étendus de gestion,

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d’administration et de disposition, y compris ceux de transiger, de compromettre et de décider l’exercice d’une action en justice pour l’exécution du présent contrat, pour la gestion et la sauvegarde des intérêts de la société et pour mener à bonne fin son objectif tel qu’il est défini à l’article 4, en général, ses pouvoirs sont ceux du Conseil d’Administration tels qu’ils sont définis par la loi sur les sociétés commerciales au Rwanda.” [20] Basobanura ko bashingiye ku ngingo ya 64 y’Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano nta burenganzira na buke Mubiligi Paul yari afite bwo guhagararira H3E imbere y’inkiko, kuko uyihagararira wemewe na statuts ari Zigira Joseph, ko kuvuga ko H3E itari kurega kubera ko nta buzimagatozi ifite atari byo, kuko bene izi sosiyete zemewe n’amategeko y’u Rwanda nk’uko biteganywa n’ingingo ya 84 y’Itegeko N°62/2018 ryo ku wa 25/08/2018 rigenga amasoko ya Leta, ivuga ko"Mu kwishyira hamwe, amasosiyeti yishyize hamwe agomba kugirana amasezerano akorewe imbere ya noteri, agaragaza sosiyeti iyoboye abishyize hamwe, ari nayo ibahagaririye mu bikorwa byose bijyanye n’isoko n’imbibi z’ububasha ihawe", bikaba bivuze ko ayo masosiyete arega kandi akaregwa, ko hari imanza nyinshi zaciwe n’inkiko joint venture iregwamo kandi iregamo, ko rero Urukiko Rukuru rw’Ubucuruzi rutagombaga kwemeza ko H3E idafite ubuzima gatozi kandi itegeko na statuts zayo biteganya uburyo baregamo n’ubwo baregwamo. [21] Bavuga na none ko bashingiye ku ngingo ya 12, agace ka 1, ya statuts zayo iteganya uburyo umunyamigabane atanga imibagane ivuga ko « Le financement de la société est assuré par chacun des associés dans la proportion de sa participation dans la société, le Comité de Direction décidant les appels pour remboursements de fonds, conformément aux besoins financiers de la société. Tous les paiements faits ou à recevoir par la société se font au compte ouvert au nom de la société », basanga nta kigaragaza uruhare Mubiligi Paul yaba yaratanze ; bityo ko Mubiligi Paul adafite ububasha bwo kurega PEZ Co Lt ashingiye ku masezerano yabaye hagati ya RFZ Co Ltd na H3E. [22] Basoza basaba Urukiko rw’Ubujurire kwemeza ko PEZ Co Ltd ntaho ihuriye na RFZ no gutesha agaciro ibyemezo byafashwe mu rubanza rujuririrwa ; ko ibyemezo by’inkiko byubahirizwa na buri wese, ko kuba rero inkiko zaremeje ko ntaho PEZ Co Ltd ihuriye na RFZ ari byo bigomba kubahirizwa. [23] Mubiligi Paul n’abamwunganira bavuga ko afite ububasha bwo kurega PEZ Co Ltd kuko mu rubanza RCOMA 0064/12/CS, Urukiko rw’Ikirenga rwemeje ko afite ubwo bubasha, ko kandi ku rupapuro rwa 13 rw’urwo rubanza, abari bahagarariye RFZ Co Ltd bavuze ko yahinduye izina ubu yitwa PEZ Co Ltd batanga n’inyandiko zigaragaza ko RFZ Co Ltd ihindutse PEZ Co Ltd, ko rero ibyo bimenyetso RFZ Co Ltd yaburanishije ivuga ko yahindutse PEZ Co Ltd ari byo Mubiligi Paul yashingiyeho arega PEZ Co Ltd. Bakaba basanga RFZ Co Ltd ari yo yahindutse PEZ Co Ltd nk’uko yabyivugiye ikabitangira n’ibimenyetso mu Rukiko, ndetse bikanemezwa n’Urukiko rw’Ikirenga. [24] Bavuga kandi ko ikindi gishimangira ko RFZ Co Ltd ari yo yahindutse PEZ Co Ltd ari uko ubwo bari mu mishyikirano abahagarariye PEZ Co Ltd aribo bari bahagarariye RFZ, ko kandi aribo bakomeje imirimo ya RFZ, ko ari nabo bafite umutungo wa RFZ Co Ltd bakaba bawukoresha. Ko kuba rero ikirego cyatanzwe na PEZ Co Ltd kitarakiriwe hanyuma ikaza

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kureka ikirego igeze muri uru Rukiko, idakwiye kubishingiraho ngo ivuge ko ntaho ihuriye na RFZ Co Ltd. [25] Basobanura ko amasezerano yabaye hagati ya RFZ Co Ltd na H3E atashyizweho umukono n’uhagarariye H3E kuko nta buzimagatozi yari ifite, ahubwo buri muntu mu bagize iyo jointventure yayashyizeho umukono bivuze ko Mubiligi Paul afite inyungu mu masezerano yashyizeho umukono. Ko ibyo ari nako byagenze mu nyandikomvugo ya négociation, ndetse no mu nyandiko zitandukanye zabaye hagati ya RFZ Co Ltd (yasimbuwe na PEZ Co Ltd) na H3E, ko kuba mu rubanza RCOM 01138/2018/TC, PEZ Co Ltd yarareze buri muntu mu bagize H3E ari uko yari izi neza ko H3E itaregwa kandi nta buzimagatozi igira nk’uko itegeko ryariho icyo gihe ryabiteganyaga. Bakaba batumva ukuntu PEZ Co Ltd yarega abagize H3E ariko umwe muri bo yayirega ikavuga ngo nta bubasha afite bwo kuyirega, ko kuba PEZ Co Ltd yivugira ko yasimbuye RFZ Co Ltd mu nshingano zayo zose, ari nabyo yashingiyeho irega abagize H3E mu rubanza RCOM 01138/2018/TC, ko basanga ibyo ivuga ko amasezerano RFZ Co Ltd yagiranye na H3E atareba abayigize nta kuri kurimo. [26] Basobanura kandi ko ibyo PEZ Co Ltd ivuga nta shingiro bifite kandi ko harimo guhinduranya imvugo kuko mu Rukiko rw’Ubucuruzi PEZ Co Ltd yavugaga ko hagombaga kurega Entreprise Mubiligi Paul yirengagije icyemezo cy’Urukiko rw’Ikirenga, mu Rukiko Rukuru rw’Ubucuruzi, PEZ Co Ltd ikavuga ko hagombaga kurega H3E, yirengagije icyemezo cy’Urukiko rw’Ikirenga kigaragaza ko nta buzimagatozi igira, ariko ko muri uru rubanza ihindura imvugo ikavuga ko Mubiligi Paul yagombaga kurega RFZ Co Ltd cyangwa abayigize, yirengagije ko ubwayo yiyemerera ko yayisimbuye mu nshingano zayo zose. Basaba Urukiko kuzasuzuma ibikubiye mu rubanza rujuririrwa kuva ku gika cya 14 kugeza ku cya 21 ku bisobanuro Urukiko rwatanze kuko bisobanutse. UKO URUKIKO RUBIBONA [27] Impaka kuri iyi ngingo zishingiye ku kumenya niba PEZ Co Ltd ifitanye isano na RFZ Co Ltd ku buryo ari yo yagombaga kuregwa muri uru rubanza no kumenya niba Mubiligi Paul yari afite ububasha bwo kuyirega. a. Kumenya niba PEZ Co Ltd ifitanye isano na RFZ Co Ltd ku buryo ari yo yagombaga kuregwa muri uru rubanza [28] Ingingo ya 3 y’Itegeko N° 15/2004 ryo ku wa 12/6/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo iteganya ko buri muburanyi agomba kugaragaza ukuri kw’ibyo aburana; bivuze ko hasuzumwa ibimenyetso bigaragazwa na buri ruhande bishyigikira imvugo zarwo. [29] Nk’uko byavuzwe haruguru, mu rubanza RCOM 01138/2018/TC, PEZ Co Ltd yareze Horizon Construction Ltd, Entreprise Générale d’Eléctricité (ENTREGELE), Mubiligi Paul na Mugarura Alexis, isaba Urukiko rw’Ubucuruzi gutegeka abaregwa kuyishyura miliyoni ebyiri n’ibihumbi magana icyenda na mirongo itatu na bitandatu, magana atandatu mirongo irindwi n’ane y’amadorari (2,936,674,91 USD) kubera kutubahiriza ibikubiye mu masezerano impande zombi zari zumvikanyeho, n’izindi ndishyi zinyuranye. Naho mu rubanza RCOM

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00043/2018/TC, Mubiligi Paul yareze PEZ Co Ltd ayisaba kumwishyura uruhare rwe kuri fagitire zatanzwe na H3E zitishyuye n’inyungu z’ubukererwe, n'uruhare rwa TVA zitishyuye n’inyungu z’ubukererwe, uruhare ku zindi ndishyi zikomoka ku guhindura amasezerano. [30] Dosiye y’urubanza igaragaramo amasezerano yo ku wa 10/04/2008, yabaye hagati ya RFZ Co Ltd na joint venture (H3E) igizwe na Entreprise HORIZON Construction, Entreprise Mubiligi Paul, Entreprise Générale d’Electricité na Entreprise Mugarura Alexis, kandi buri wese mu bagize H3E yayashyizeho umukono. [31] Hagaragaramo na none inyandikomvugo y’inama ya PEZ Co Ltd yabereye muri BRD ku wa 19/10/2012. Iyi nyandikomvugo igaragaza ko abitabiriye iyo nama harimo Jack N. Kanyankore, Umuyobozi w’Inama y’Ubutegetsi (Chairman of Board of Directors) ya RFZ Co. Ltd, Lambert Nyoni wari uhagarariye Magerwa, Mireille Umwali, Umuyobozi wa Prime Holding (MD) Alexis Ruzibukira wari uhagarariye Guverinoma y’u Rwanda, Vincent Gatete wari uhagarariye CVLS, Alexis Rulisa wari uhagarariye RSSB, na ERHABOR Jacob wari uhagarariye SONARWA. Mu byari ku murongo w’ibyigwa harimo gusinya amategeko shingiro ya sosiyete nshya1. Mu byemejwe harimo ko Board ihisemo ko izina rishya rya sosiyete (company) ari Prime Economic Zone Ltd2. [32] Igaragaramo kandi inyandiko yiswe Article of Association of Prime Economic Zone Co. Ltd yo ku wa 17/10/2012 yerekana ko hashyizweho company yitwa Prime Economic Zone Co Ltd3. Igaragaramo n’ icyemezo cya RDB kigaragaza ko Prime Economic Zone Co Ltd yatangiye ku wa 24/06/2013, ko Umuyobozi Mukuru wayo ari Jeanne Isabelle Gasana. Igaragaza na none ko mu rubanza RCOMA 0064/12/CS harezwe RFZ Ltd, ikaba yari ihagarariwe na Jeanne Isabelle Gasana, kandi mu kwiregura kwayo yavuze ko RFZ Ltd yasimbuwe na Prime Economic Zone Co. Ltd. [33] Nk’uko byagaragajwe haruguru, ku wa 10/04/2008, RFZ Co Ltd yagiranye amasezerano na joint venture (H3E) igizwe n’abavuzwe mu gika cya 30 cy’uru rubanza kandi buri wese mu bagize H3E yayashyizeho umukono. [34] Urukiko rurasanga kuba mu rubanza RCOM 01138/2018/TC, PEZ Co Ltd yarareze Horizon Construction Ltd, Entreprise Générale d’Eléctricité (ENTREGELE), Mubiligi Paul na Mugarura Alexis, isaba Urukiko gutegeka abaregwa kuyishyura miliyoni ebyiri n’ibihumbi magana icyenda na mirongo itatu na bitandatu, magana atandatu mirongo irindwi n’ane y’amadorari (2,936,674,91 USD) kubera kutubahiriza ibikubiye mu masezerano impande zombi zari zumvikanyeho, n’izindi ndishyi zinyuranye ari uko yari izi neza ko PEZ Co. Ltd yasimbuye RFZ Co Ltd yagiranye amasezerano na joint venture (H3E) cyane ko no mu myiregurire yayo mu manza zitandukanye zabanjirije uru yagiye yivugira ko RFZ Co Ltd yasimbuwe na PEZ Co Ltd, bityo rero ibyo yiyemereye birayitsindisha nk’uko biteganywa n'ingingo ya 110 y’Itegeko n° 15/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo. 1 To sign the new company memorandum and Articles of Association. 2 Boad decides the new name of the company as prime Economic zones Ltd. 3 A private company limited by shares known as " prime economic zones Co. Ltd " is hereby established.

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[35] Urukiko rurasanga kandi inyandikomvugo y’inama ya Prime Economic Zones Ltd yabereye muri BRD ku wa 19/10/2012, igaragaza ko abayitabiriye bemeje ko izina rishya rya sosiyete (company) ari PEZ Co Ltd, kuba rero baremeje izina rishya rya sosiyete, bivuze ko hari irindi zina iyo sosiyete yari isanganwe, ibyo byahuzwa n’uko abahagarariye Prime Economic Zone Ltd mu rubanza RCOM 01138/2018/TC PEZ Co Ltd bivugiye ko yasimbuye RFZ Co Ltd, no kuba uwari uhagarariye PEZ Co Ltd mu rubanza igihe yatangaga ikirego yarivugiye ko ari yo yasimbuye RFZ Co Ltd, no kuba Jeanne Isabelle Gasana ari we wari uhagarariye RFZ Co Ltd mu rubanza RCOMA 0064/12/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 03/06/2016, akaba ari nawe uhagararira PEZ Co Ltd mu rubanza RCOM 01138/2018/TC PEZ Co Ltd yarezemo H3E, ndetse no mu kwiregura mu rubanza RCOM 00043/2018/TC Mubiligi Paul yarezemo PEZ Co Ltd ashingiye ku masezerano RFZ Co Ltd yagiranye na H3E, ikaba itarigeze ivuga ko ntaho ihuriye na RFZ Co Ltd, birumvikana ko ibyo ivuga muri uru rubanza ko PEZ Co Ltd ntaho ihuriye na RFZ Co Ltd nta shingiro bifite. [36] Ku byo uhagarariye PEZ Co Ltd n’abamwunganira bavuga ko mu rubanza RCOM 01138/2018/TC rwaciwe n’Urukiko rw’Ubucuruzi no mu rubanza RCOMA 00303/2019/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi zabaye itegeko zemeje ko PEZ Co Ltd itasimbuye RFZ, ko kandi nta kwihuza (fusion/amalgamation) kwabayeho kuko RFZ Co Ltd itari kwihuza itariho, Urukiko rurasanga ibyemejwe muri izi manza bidashobora gukuraho ibyo PEZ Co Ltd yiyemereye mu manza zitandukanye ko ari yo yasimbuye RFZ Co Ltd ikabitangira n’ibimenyetso ari nabyo Mubiligi Paul yashingiyeho ayirega. Ikindi kandi PEZ Co Ltd ntihakana ko atariyo ifite ibikorwa byakozwe na H3E, ibyo nabyo bikaba bishimangira ko ari yo yasimbuye RFZ Co Ltd kuko ari yo ifite ibikorwa byayo. Kuba rero PEZ Co. Ltd yararegeye amasezerano yakozwe na RFZ Co Ltd ni uko yari izi neza ko yayisimbuye, kuba kandi ari yo ifite ibikorwa byakozwe na H3E, birahagije kugaragaza isano riri hagati ya RFZ na PEZ Co. Ltd, bikaba rero byumvikana ko imanza abahagarariye PEZ Co. Ltd bavuga zabaye itegeko zitagomba gushingirwaho muri uru rubanza, bityo nta kosa inkiko zabanje zakoze mu kwemera kwakira ikirego Mubiligi Paul yareze PEZ Co. Ltd asaba kwishyurwa uruhare rwe ku mirimo yakozwe na H3E. b. Kumenya niba Mubiligi Paul yari afite ububasha bwo kurega PEZ Co. Ltd [37] Ingingo ya 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: “Ikirego cyakirwa mu rukiko iyo urega afite ububasha, inyungu n’ubushobozi byo kurega, keretse igihe itegeko ribiteganya ukundi”. Ingingo ya 2, agace ka 7, y’iryo tegeko iteganya ko ububasha bw’umuburanyi ari uburenganzira umuntu ahabwa n’amategeko akabukoresha arengera inyungu iyi n’iyi mu rukiko cyangwa yumvikanisha ibyo asaba cyangwa arwanya ibisabwa n’undi. [38] Mu rubanza RCAA 00027/2022/CA rwaciwe ku wa 27/02/2023, Urukiko rw’Ubujurire rwasobanuye ko mu gutanga ikirego igikenewe ari uko mu kiregerwa haba harimo uburenganzira ukurikirana nko kuba hari icyo washoyemo mu buryo bw’amafaranga cyangwa ufitemo uburenganzira ku bw’ubundi buryo buteganywa n’amategeko. Rusobanura kandi ko igihe umuburanyi afite uburenganzira akurikirana mu kintu runaka, nta wundi wakabaye

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amubangamira mu kugikurikirana, uretse ufite icyo bagihuriyeho mu buryo bw’amasezerano cyangwa ubundi buteganywa n’amategeko4. [39] Ku birebana n’uru rubanza, Urukiko ruributsa ko RFZ Co Ltd yagiranye amasezerano na H3E igizwe na Entreprise HORIZON Construction, Entreprise Mubiligi Paul, Entreprise Générale d’Electricité na Entreprise Mugarura Alexis; ibi bikaba bivuze ko mu mirimo yakozwe na H3E harimo uruhare rwa Mubiligi Paul. [40] Urukiko rurasanga ibivugwa na PEZ Co Ltd ko Mubiligi Paul nta bubasha afite bwo kuregera amasezerano yakozwe na H3E nta shingiro bifite, kuko nk’uko byagaragajwe haruguru, Mubiligi Paul mu izina rye ry’ubucuruzi rya Entreprise Mubiligi Paul ni umwe mu bari bagize joint venture (H3E) kandi nta tegeko rimubuza kuburana uruhare rwe ku mirimo yakozwe na H3E; kuba rero Urukiko Rukuru rw’Ubucuruzi rwaremeje ko afite ububasha bwo kurega nta kosa rwakoze. [41] Hashingiwe ku bisobanuro byatanzwe haruguru, Urukiko rurasanga iyi ngingo y’ubujurire yatanzwe na PEZ Co Ltd nta shingiro ifite. 2. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaraciye urubanza ku kitararegewe [42] Uhagarariye PEZ Co Ltd n’abamwunganira bavuga ko Mubiligi Paul nta burenganzira yari afite bwo kuregera fagitire za H3E zitishyuwe kuko ntaho byateganyijwe mu mategeko shingiro (statuts), ko yayihagararira, ndetse no mu masezerano yo ku wa 10/04/2008 yabaye hagati ya RFZ Co Ltd na H3E nta na hamwe hateganywaga ko Entreprise imwe mu zigize H3E ishobora kwihagararira mu manza, ko kandi PEZ Co Ltd iregwa ntaho ihuriye na RFZ Co Ltd kubera ko abanyamuryango atari bamwe ijana kw’ijana, ko kuba Urukiko rw’Ikirenga rwaravuze ko Entreprise Mubiligi Paul idashobora kurega yakagombye kumenya uwo arega n’icyo amurega. [43] Basobanura ko ingingo ya 13 y’amategeko shingiro (statuts) ya H3E, iteganya uburyo abanyamigabane babona amafaranga, habanje kwishyurwa imisoro, hagakurikiraho abagemuye ibikoresho, ababerewemo imyenda, hakishyurwa abakozi ba sosiyete, amafaranga asigaye akagabanywa abanyamuryango bimaze kwemezwa na comité de direction, ko muri statuts hakoreshejwe izina rya sosiyete zishyize hamwe, ko ntahavuzwe uburenganzira bwa Entreprise imwe ukwayo, ko Entreprise zigize joint venture ziyambuye uburenganzira zibushyira mu maboko ya H3E mu gihe runaka, bityo ko uburenganzira bwa entreprise mu zigize H3E busabwa binyuze muri H3E nta yindi nzira yateganyijwe n’amasezerano. [44] Bavuga kandi ko Mubiligi Paul yari akwiye kurega H3E yahaye ububasha kandi akaba ari yo yonyine izi uruhare rwe mu mirimo yakoze, H3E nayo ikaba yarega abanyamuryango ba RFZ Co Ltd. Urukiko rukaba rwaratandukiriye rufata ibyemezo kuri fagitire zatanzwe na H3E aho kubaza MUBILIGI Paul umugabane we uko ungana muri izo fagitire. Bavuga ko fagitire zatanzwe na H3E ariyo yonyine ifite ububasha bwo kuzishyuza, hanashingiwe ku biteganywa 4 Reba igika cya 38 cy’urubanza RCAA 00027/2022/CA rwaciwe ku wa 27/02/2023, haburana China Road and Bridge Corporation Ltd na Nyirandabaruta Spéciose Kibonge hamwe n’Akarere ka Kirehe.

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n’ingingo ya 113 y’Itegeko rigenga amasezerano, bityo ko kuba Urukiko rwarazifasheho icyemezo ari ugutandukira kuko Mubiligi Paul atari H3E ntabe n’intumwa yayo. [45] Mubiligi Paul n’abamwunganira bavuga ko kuri iyi ngingo PEZ Co. Ltd itagaragaza icyaciriweho urubanza kitaregewe. Bavuga kandi ko mu gika cya 20 cy’urubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rwasuzumye ikibazo cy’inyungu n’ububasha bwa Mubiligi Paul bwo kurega, rufata umwanzuro kuri icyo kibazo aho rwasanze kuba ishyirahamwe H3E nta buzimagatozi rifite bitabuza buri wese mu barigize kurega ku giti cye nk’uko Urukiko rw’Ikirenga rwabitanzeho umurongo mu rubanza RCOM 0064/12/CS mu gika cyarwo cya 39. Basoza bavuga ko Urukiko Rukuru rw’Ubucuruzi mu gika cya 21 rwanzuye ruvuga ko ingingo ya 6 ya statuts za H3E itabuza buri muntu mu bagize iryo shyirahamwe kuba yaregera inyungu ze, ko ari nabyo Mubiligi Paul yakoze. Ko kuba PEZ Co Ltd ntacyo inenga icyemezo cyafashwe mu rubanza rujuririrwa nta kindi bivuze kitari uko iyi mpamvu y’ubujurire bwayo nta shingiro ifite. UKO URUKIKO RUBIBONA [46] Ingingo ya 150, agace ka 5, 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: “Ubujurire bukorwa mu buryo bw’umwanzuro utanga ikirego, ugaragaza 5° urutonde rw’inenge z’urubanza zisabirwa gukosorwa n’ibindi bibazo bigomba gusuzumwa.” Ingingo ya 3 y’Itegeko N° 15/2004 ryo ku wa 12/06/2004 ryibukijwe haruguru, iteganya ko buri muburanyi agomba kugaragaza ukuri kw’ibyo aburana. [47] Mu rubanza RADAA 00011/2022/CA rwaciwe ku wa 12/06/2023, haburana Nzabarimana Abdallahaman n’Umujyi wa Kigali, uru Rukiko rwibukije ko ingingo zavuzwe haruguru 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 ukuri5. [48] Ku birebana n’uru rubanza, dosiye igaragaza ko mu rubanza rujuririrwa RCOMA 00891/2019/HCC, hajuriye PEZ Co Ltd, bivuze ko impamvu z’ubujurire zayo ari zo zasuzumwe n’Urukiko Rukuru rw’Ubucurizi. Igaragaza kandi ko urwo Rukiko rwemeje ko ubujurire bwatanzwe na PEZ Co Ltd nta shingiro bufite, ko imikirize y’urubanza RCOM 001138/2019/TC-CMB RCOM 00043/2018/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 10/10/2019, idahindutse. [49] Urukiko rurasanga usibye kuba abahagarariye PEZ Co. Ltd bavuga gusa ko Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza ku kitararegewe ariko ntibagaragaza icyo Urukiko rwafasheho icyemezo kandi kitararegewe, bityo iyi mpamvu y’ubujurire yatanzwe na PEZ Co. Ltd nta shingiro ifite. 3. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarageneye Mubiligi Paul amafaranga adafiteho uruhare kandi ntacyo rushigiyeho 5 Reba igika cya 45 cy’urubanza RADAA 00011/2022/CA rwaciwe ku wa 12/06/2023, haburana Nzabarimana Abdallahaman n’Umujyi wa Kigali. Reba kandi igika cya 23 cy’urubanza RPAA

## Page 13

[50] Uhagarariye PEZ Co Ltd n’abamwunganira bavuga ko Urukiko Rukuru rw’Ubucuruzi rwageneye Mubiligi Paul kimwe cya kane (¼) cya fagitire zatanzwe na H3E ntacyo rushingiyeho, ko kuba fagitire zaratanzwe na H3E, bivuze ko ntacyo babereyemo Mubiligi Paul. Basobanura ko fagitire zatanzwe na H3E, ariko Urukiko rutegeka ko Mubiligi Paul yishyurwa ¼ ntacyo rushingiyeho, ko urukiko rwemeje ko umutungo usangiwe n’abantu 4, ¼ cyawo cyegurirwa Mubiligi Paul, hatitawe ku byateganyijwe n’ingingo ya 13 ya sitati ya H3E ku bijyanye na charges no kubiteganywa n’ingingo ya 136 y’itegeko rigenga amasezerano. Ko rero PEZ Co Ltd isanga Mubiligi yaragombaga kugaragaza uruhare rwe kuko H3E yari igizwe na Entreprises 4, ko bitumvikana uburyo yahawe kimwe cya kane (¼) kandi fagitire zaratangwaga na H3E, bakaba bibaza niba buri wese mu bari bagize H3E yarakoze imirimo ingana na kimwe cya kane (¼). [51] Bavuga kandi ko isoko ryari rifite agaciro k’amadolari miliyoni makumyabiri n’eshatu (23.000.000 USD) hanyuma hatangwa avance de démarage y’amadolari miliyoni enye(4.000.000 USD), ariko habaho amandement imirimo yagombaga gukorwa iragabanuka isoko rigira agaciro k’amadorari miliyoni indwi (7.000.000 USD). enye (4.000.000 USD), ariko habaho amandement imirimo yagombaga gukorwa iragabanuka isoko rigira agaciro k’amadorari miliyoni indwi (7.000.000 USD). Basobanura kandi ko fagitire ya mbere y’amadolari miliyoni imwe n’ibihumbi ijana na mirongo itandatu na bitandatu na magana abiri mirongo itatu na tanu (1.166.235.85 USD), yagombaga gukorerwa révision, naho fagitire ya kabiri y’amadolari ibihumbi magana inani na mirongo itandatu n’umunani na magana ane mirongo inani na tatu (868.483.70 USD) yatanzwe hamaze kubaho kugabanya isoko ryagiye ku madolari miliyoni indwi (7.000.000 USD), bakaba basanga H3E ari yo yari iyibereyemo amafaranga kuko ayo yakiriye ya avance de démarage aruta ayo H3E yishyuje muri fagitire yatanze. Bityo ko nta nyungu PEZ Co Ltd yagombaga gucibwa. [52] Bavuga na none ko habaye ikosa mu mibare kuko Urukiko Rukuru rw’Ubucuruzi rwemeje imibare yemejwe n’Urukiko rw’Ubucuruzi kandi atari yo kuko amadolari miliyoni imwe n’ibihumbi ijana na mirongo itandatu na bitandatu na magana abiri mirongo itatu na tanu (1.166.235.85 USD) guteranyaho (+) amadolari ibihumbi magana inani na mirongo itandatu n’umunani na magana ane mirongo inani na tatu (868.483.70 USD) ari amadolari miliyoni ebyiri n’ibihumbi mirongo itatu na bine na magana arindwi na cumi n’umunani (2.034.718 USD) kugabanya 4 ari amadolari ibihumbi magana atanu n’umunani na magana atandatu na mirongo irindwi n’icyenda (508.679 USD) aho kuba amadolari miliyoni imwe n’ibihumbi magana atatu mirongo inani na bitatu na magana atatu na mirongo itanu n’atandatu n’ibice magana arindwi mirongo irindwi na bitanu (1,383,356.775 USD), ko hari naho yagiye ahabwa 40%, ko kandi na we ubwe yemera ko habayemo ikosa, akaba yarasabye ko rikosorwa. [53] Mubiligi Paul n’abamwunganira bavuga ko mu myanzuro y’ubujurire ya PEZ Co Ltd itagaragaza ikosa ryakozwe hatangwa kimwe cya kane (¼). Basobanura ko habaye joint venture, ko kuba bari bane bafatanyije umutungo ku buryo busesuye, bagomba kugabana umutungo wa sosiyete ku buryo bungana, ko rero nta kosa Urukiko rwakoze kugabanya kuri kane (4). Bavuga kandi ko ibyerekeranye n’umusoro n’imyenda ya H3E bitareba PEZ Co Ltd, ko kandi atari byo biburanwaho. [54] Bavuga kandi ko ku byo PEZ Co Ltd ivuga bijyanye na avance de démarage, ko iyo avance itigeze iregerwa, ko kandi bagomba kuyishyuza umwishingizi, ko batagaragaza aho

## Page 14

bishyuje Umwishingizi. Ko kandi muri fagitire bishyuza hagiye hakurwamo avance de demarage. [55] Bakomeza bavuga ko kubijyanye n’ikosa ryakozwe mu mibare batanze imbonerahamwe (tableau) igaragaza imibare nyayo y’uruhare rwa Mubiligi Paul. Basobanura ko uruhare rwa Mubiligi kuri fagitire ruhwanye n’madolari miliyoni imwe n’ibihumbi ijana na mirongo itandatu na bitandatu na magana abiri mirongo itatu na tanu (1.166.235.85 USD) guteranya (+) amadolari ibihumbi magana inani na mirongo itandatu n’umunani na magana ane mirongo inani na tatu (868.483.70 USD) ari amadolari miliyoni ebyiri n’ibihumbi mirongo itatu na bine na magana arindwi na cumi n’umunani (2.034.718 USD) kugabanya kane (4) bingana n’amadolari ibihumbi magana atanu n’umunani na magana atandatu na mirongo irindwi n’icyenda (508.679 USD), aho kuba amadolari miliyoni imwe n’ibihumbi magana atatu na mirongo inani na bitatu na magana atatu na mirongo itanu n’atandatu (1.383.356.72 USD) yatanzwe n’Urukiko. [56] Bavuga ko ku bijyanye n’inyungu Mubiligi Paul yahabwa amadolari ibihumbi magana atatu na mirongo itandatu na bitandatu na magana abiri na mirongo ine n’icyenda (366,249 USD) aho kuba amadolari ibihumbi magana icyenda na mirongo itandatu na bitandatu na cumi n’atandatu (966,016 USD) yagenwe n’Urukiko. Naho ku bijyanye na dépenses zakozwe, bavuga ko zihwanye n’amafaranga miliyoni mirongo irindwi n’ibihumbi ijana na mirongo inani n'umunani n’amafaranga magana inani na mirongo icyenda na rimwe (70.188.891 Frw) ariko ko izo zose Urukiko rwazigeneye Mubiligi Paul, bakaba basanga zigomba kugabanywamo kane akagenerwa amafaranga miliyoni cumi na zirindwi n’ibihumbi magana atanu na mirongo ine na birindwi na magana abiri na makumyabiri n’atatu y’amanyarwanda (17.547.223 Frw). Ku bijyanye n’indishyi zatanzwe kubera kugabanya isoko zihwanye n'amadolari ibihumbi magana inani na makumyabiri na bibiri na mirongo inani na rindwi n’ibice cumi n’icyenda (822,087.19 USD) ko zigomba kugumaho uko zatanzwe. [57] Bavuga na none ko ku bijyanye n’igice cya kabiri (phase 2) hari imirimo yakozwe na Mubiligi Paul na HORIZON, ko uruhare rwa Mubiligi ari 40% naho urwa Horizon Construction ari 60%, ko rero Mubiligi Paul yahabwa 40% y’ibihumbi magana atandatu na bibiri na magana arindwi na biri y’amadorari (602,702 USD) angana n’amadolari ibihumbi magana abiri na mirongo ine na kimwe na mirongo inani (241,080.92 USD). Ku bijyanye na stock bari basangiye uko ari bane, ko MUBILIGI Paul yahabwa kimwe cya kane (1/4) cy’amafaranga miliyoni magana ane na makumyabiri n’icyenda n’ibihumbi makumyabiri na bitanu na mirongo ine n’atandatu (429.025.046 Frw) gihwanye n’amafaranga miliyoni ijana na zirindwi n’ibihumbi magana abiri na mirongo itanu na birindwi magana abiri na mirongo itandatu n'abiri y’amanyarwanda (107.257.262 Frw). UKO URUKIKO RUBIBONA [58] Kuri iki kibazo, harashingirwa ku biteganywa n’ingingo ya 3 y’Itegeko N° 15/2004 ryo ku wa 12/6/2004 ryibukijwe haruguru ivuga ko buri muburanyi agomba kugaragaza ukuri kw’ibyo aburana. [59] Dosiye y’urubanza igaragaramo amasezerano yo ku wa 10/04/2008, yabaye hagati ya RWANDA FREE ZONE Co Ltd na JOINT VENTURE (H3E) igizwe na Entreprise HORIZON Construction, Entreprise Mubiligi Paul, Entreprise Generale d’Electricite na Entreprise Mugarura

## Page 15

Alexis, nk’uko zibukijwe haruguru, kandi abayigize bose bayashyizeho umukono. Igaragaza kandi urubanza RCOMA 0064/12/CS rwaciwe n’Urukiko rw’Ikirenga rwemeje ko Mubiligi Paul ariwe ufite ububasha bwo kurega kuko Entreprise Mubiligi Paul ari izina ry’ubucuruzi. Ingingo ya 12, II y’ayo masezerano iteganya ko fagitire zizakorwa hashingiwe ku ngano y’imirimo yakozwe, ko kandi fagitire zizishyurwa mu mafaranga y’u Rwanda mu gihe cy’iminsi icumi nyuma yo kuzemeza6. [60] Igaragaramo na none fagifire N°01/H3E/2008 y’amadolari miliyoni imwe n’ibihumbi ijana na mirongo itandatu na bitandatu na magana abiri mirongo itatu na tanu (1.166.235.85 USD) yakiriwe na RFZ ku wa 12/12/2008, na fagitire n°1/H3E/2009 y’amadolari ibihumbi magana inani na mirongo itandatu n’umunani na magana ane mirongo inani na tatu (868.483.70 USD) yakiriwe na RFZ Co Ltd ku wa 08/06/2009. [61] Igaragaza kandi ko mu rubanza rujuririrwa RCOMA 00891/2019/HCC, Urukiko Rukuru rw’Ubucuruzi rwemeje ko imikirize y’urubanza RCOM 001138/2019/TC na CMB RCOM 00043/2018/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 10/10/2019, idahindutse. Mu rubanza RCOM 001138/2019/TC na CMB RCOM 00043/2018/TC, Urukiko rw’Ubucuruzi rwemeje ko uruhare rwa Mubiligi Paul kuri fagitire zatanzwe na H3E rungana n’amadolari miliyoni imwe n’ibihumbi magana atatu na mirongo inani na bitatu na magana atatu na mirongo itanu n’atandatu (1,383,356.775 USD), ko uruhare rwa Mubiligi Paul ku nyungu z’ubukererwe zihwanye n’amadorari ibihumbi magana icyenda na mirongo itandatu na bitandatu na cumi n’atandatu (966,016 USD). Imbonerahamwe yatanzwe na Mubiligi Paul isobanura ko uruhare rwe kuri fagitire zatanzwe ruhwanye n’amadolari miliyoni imwe n’ibihumbi ijana na mirongo itandatu na bitandatu na magana abiri mirongo itatu na tanu (1.166.235.85 USD) guteranyaho (+) amadolari ibihumbi magana inani na mirongo itandatu n’umunani na magana ane mirongo inani na tatu (868.483.70 USD) bingana na (=) n’amadolari miliyoni ebyiri n’ibihumbi mirongo itatu na bine na magana arindwi na cumi n’umunani (2.034.718 USD) kugabanya kane (4) bingana na (=) n’amadolari ibihumbi magana atanu n’umunani na magana atandatu na mirongo irindwi n’icyenda (508.679 USD), aho kuba amadolari miliyoni imwe n’ibihumbi magana atatu na mirongo inani na bitatu na magana atatu na mirongo itanu n’atandatu (1.383,356.775 USD) yemejwe mu rubanza rujuririrwa, ko uruhare rwe ku nyungu ruhwanye n’amadolari ibihumbi magana atatu na mirongo itandatu na bitandatu na magana abiri na mirongo ine n’icyenda (366,249 USD) aho kuba amadolari ibihumbi magana icyenda na mirongo itandatu na bitandatu na cumi n’atandatu (966,016 USD) yemejwe mu rubanza rujuririrwa kuko habayeho kwibeshya mu mibare. [62] Nk’uko byagaragajwe haruguru H3E yari igizwe n’abantu bane kandi bose bashyize umukono ku masezerano yagiranye na RFZ Co Ltd, bivuze ko buri wese muri bo yagize uruhare ku bikorwa byakozwe na H3E ari nabyo yatangiye fagitire zihwanye n’amadolari miliyoni ebyiri n’ibihumbi mirongo itatu na bine na magana arindwi na cumi n’umunani (2.034.718 USD). Kuba 6 The invoices shall be established on the basis of already executed quantities. The contractor shall present invoices of the executed quantities for approval by the engineer before payments can be affected. The engineer shall have seven days to check the invoices basing on quantities executed. The Client shall affect the payment on the contractors account no … (in local currency). Payment shall be affected within 10 days after approval of the invoices.

## Page 16

rero Mubiligi Paul asobanura ko uruhare rwe ruhwanye na kimwe cya kane (¼) ashingiye ku kuba imirimo yishyuriza yarakozwe na entreprises 4 zihuriye muri joint venture, hakaba nta wundi muri batatu (3) bahuriye muri joint venture kugeza ubu wagaragaje ko Mubiligi Paul aramutse ahawe ibingana n’umugabane asaba yaba abirenganiyemo, PEZ Co Ltd nayo ikaba itagaragaza ko kuri fagitire yose ingana n’amadolari miliyoni ebyiri n’ibihumbi mirongo itatu na bine na magana arindwi na cumi n’umunani (2.034.718 USD) hari ayo yaba yarishyuyeho H3E cyangwa se undi wese ugize iyo joint venture, Urukiko rurasanga ibisabwa na Mubiligi Paul bifite ishingiro cyane ko PEZ Co Ltd usibye kuvuga gusa ko nta kibigaragaza, nayo nta kimenyetso igaragaza kibivuguruza. Bityo rero kuba hari imirimo yakozwe ndetse igatangirwa fagitire, birumvikana ko Mubiligi Paul agomba kugenerwa uruhare rwe kuri izo fagitire ruhwanye n’amadolari miliyoni imwe n’ibihumbi ijana na mirongo itandatu na bitandatu na magana abiri mirongo itatu na tanu (1.166.235.85 USD) guteranya (+) n’amadolari ibihumbi magana inani na mirongo itandatu n’umunani na magana ane mirongo inani na tatu (868.483.70 USD) 1.166,235.85 USD + 868,483.70 USD bingana na (=) miliyoni ebyiri n’ibihumbi mirongo itatu na bine na magana arindwi na cumi n’umunani y’amadorari (2.034.718 USD) kugabanya kane (4), bingana na (=) n’amadolari ibihumbi magana atanu n’umunani na magana atandatu na mirongo irindwi n’icyenda (508.679 USD). [63] Mu rubanza RS/INJUST/RCOM 00014/2022/SC rwaciwe n’Urukiko rw’Ikirenga, Mugwaneza Carine Sandrine yaburanye na Bank of Kigali Plc, urwo Rukiko rwasobanuye ko kuba banki yarishyuye Sinayobye Siméon amadolari ibihumbi cumi na kimwe na magana atanu (11.500 USD) kandi Mugwaneza Carine Sandrine, nyiri konti yavanweho ayo madolari, atabitangiye uburenganzira, igihe cyose Mugwaneza Carine Sandrine amaze adafite ayo madolari byamuvukije inyungu yari kuyavanamo iyo aba yarayakoresheje cyangwa yarayabikije agamije kuyungukiramo7. [64] Ku bijyanye n’uruhare rwa Mubiligi Paul ku nyungu z’ubukererwe, Urukiko rurasanga PEZ Co Ltd igomba kuzitanga kubera ko yari izi neza ko Mubiligi Paul hari ibikorwa yakoze byagombaga kwishyurwa ariko ntiyabyishyura. Rurasanga na none kuba hashize igihe kinini Mubiligi Paul adakoresha amadorari ye byaramuvukije inyungu yari kuzabona iyo ayakoresha. Bityo inyungu Mubiligi Paul yagenewe mu rubanza rujuririrwa zifite ishingiro, zikaba zigomba kugumaho, gusa hagakosorwa ukwibeshya kwabaye mu mibarire yazo nk’uko ababuranyi babyemeranywaho, agahabwa inyungu zihwanye na 1.166,235.85 USD + 868,483.70 USD =2,034,718 USDX8X9/100= amadolari miliyoni imwe n’ibihumbi magana ane na mirongo itandatu na bine na magana icyenda na mirongo icyenda n’umunani n’ibice mirongo irindwi na bitandatu (1,464,998.076 USD) kugabanya 4 agahabwa inyungu zingana n’ibihumbi magana atatu na mirongo itandatu na bitandatu na magana abiri na mirongo ine n’icyenda y’amadorari (366,249 USD) aho kuba amadolari ibihumbi magana icyenda na mirongo itandatu na bitandatu na cumi n’atandatu (996,016.878 USD) yari yagenewe mu rubanza rujuririrwa. [65] Ku birebana n’ibyakoreshejwe mu cyiciro cya kabri (phase 2) Mubiligi Paul yaregeye, Urukiko rurasanga mu rubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rwaremeje ayagenwe n’Urukiko rw’Ubucuruzi rushingiye ku nyandiko yo ku wa 05/12/2013. Iyi nyandiko ikaba ifite umutwe ugira uti : “Minutes of Meeting”, ndetse n’impamvu igira iti : “Remise et Reprise/ Hand 7 Reba igika cya 52 cy’urubanza RS/INJUST/RCOM 00014/2022/SC rwaciwe ku wa 31/03/2023, haburana Mugwaneza Carine Sandrine na Bank of Kigali Plc

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Over”. Iyo nyandiko igaragaza ko yateguwe na INFRAMAD (Société Malagasy d’ingénierie) yari ihagarariwe na Ir Ralambomanana Charles ariko akaba atarayishyizeho umukono, ku ruhande rwa RFZ Co Ltd ikaba yarashyizweho umukono na Ir Mukono Egide, naho ku ruhande rwa H3E ishyirwaho umukono na Mubiligi Paul na Ir Butare Egide. Iyi nyandiko igaragaza kandi ko imirimo yakozwe mu kiciro cya kabiri ihwanye n’amadolari ibihumbi magana atandatu na bibiri na magana arindwi na biri (602,702.31USD, ikanagaragaza ko ibikoresho byo kubaka byaguzwe na H3E byari mu bubiko (stock), bifite agaciro k’amafaranga miliyoni magana ane na makumyabiri n’icyenda n’ibihumbi makumyabiri na bitanu na mirongo ine n’atandatu y’amanyarwanda (429.025.046 Frw). [66] Dosiye y’urubanza igaragaramo amasezerano yo ku wa 29/06/2009, yiswe : Addendum of the contract of April 10th 2008 between H3E and RFZ Co Ltd, akaba avugurura ayo ku wa 10/04/2008, yabaye hagati ya RWANDA FREE ZONE Co Ltd na JOINT VENTURE (H3E), kandi abagize Joint Venture bose bayashyizeho umukono. Muri ayo masezerano avuguruye impande zombi zumvikanye ko igiciro cy’isoko gihindutse kikaba amadolari miliyoni indwi (7.000.000 USD). [67] Igaragaramo na none ibaruwa yo ku wa 07/09/2009, Perezida w’Inama y’Ubuyobozi ya RFZ Co Ltd yandikiye Perezida w’Inama y’Ubuyobozi ya H3E asubiza ibaruwa yo ku wa 02/09/2009. Muri iyo baruwa yamugaragarije ko RFZ Co Ltd yishimiye kubamenyesha ko bakomeza imirimo, ko kandi yizera ko abagize H3E bazubahiriza ibyo bumvikanyeho ko Entreprise HORIZON Construction itanga 60% naho Entreprise Mubiligi Paul igatanga 40% y’ibikoresho n’amafaranga bifite agaciro ka miliyoni magana atanu (500.000.000 Frw), kugira ngo imirimo ikomeze kugenda neza kandi irangire ku gihe. [68] Urukiko rurasanga ibaruwa yo ku wa 07/09/2009, atari ikimenyetso kidashidikanywaho gihamya ko imirimo yakozwe mu cyiciro cya kabiri (phase 2) yakozwe na Entreprise HORIZON Construction na Entreprise Mubiligi Paul gusa, cyane ko amasezerano yabaye hagati ya RFZ Co Ltd na H3E ndetse n’ihererekanya bubasha (Remise et Reprise/ Hand Over) ryo ku wa 05/12/2013, ryabaye hagati ya RFZ Co Ltd na H3E, bityo uruhare rwa MUBILIGI Paul ku mirimo yakozwe mu cyiciro cya kabiri (phase 2) rungana n’amadolari ibihumbi magana atandatu na bibiri na magana arindwi na biri (602,702.31USD), ugabanyije kane (4), bingana n’ amadolari ibihumbi ijana na mirongo itanu na magana atandatu mirongo irindwi na tanu (150,675 USD). [69] Ku bijyanye n’ibikoresho, nk’uko byagaragajwe haruguru inyandiko y’ihererekanya bubasha (Remise et Reprise/ Hand Over) yo ku wa 05/12/2013, igaragaza ko ibikoresho byaguzwe na H3E biri mu bubiko (stock) bifite agaciro ka 429,025,046 Frw, bityo uruhare rwa Mubiligi Paul kuri ibyo bikoresho byaguzwe na H3E ruhwanye na 429,025,046 Frw kugabanya kane (4) = Miliyoni ijana na zirindwi n’ibihumbi magana abiri na mirongo itanu na bitandatu n’amafaranga magana abiri na mirongo itandatu na rimwe (107,256,261 Frw). [70] Ku bijyanye n’ibyakoreshejwe mu gihe amasezerano yahindukaga, mu kirego cya Mubiligi Paul mu Rukiko rw’Ubucuruzi yasabye kimwe cya kane (1/4 cy’amafaranga miriyoni mirongo irindwi n’ibihumbi ijana na mirongo inani n'umunani na magana inani na mirongo icyenda na rimwe (70.188.891 Frw) gihwanye n’amafaranga miliyoni cumi na zirindwi n’ibihumbi magana atanu na mirongo ine na birindwi na magana abiri na makumyabiri n’abiri

## Page 18

(17.547.222,75 Frw) ; asobanura ko ayo mafaranga ari ayo H3E yakoresheje igihe imirimo yari yarahagaritswe na RFZ kugira ngo hakorwe inyigo nshya, ko ayo mafaranga akubiyemo ahanini imishahara n’ibindi abakozi bahawe igihe imirimo yari ihagaze. [71] Urukiko rurasanga amafaranga ahwanye na kimwe cya kane (1/4 cya miriyoni mirongo irindwi n’ibihumbi ijana na mirongo inani n'umunani na magana inani na mirongo icyenda na rimwe y’amanyarwanda (70.188.891 Frw) Mubiligi Paul yasabye ataragombaga kuyahabwa kuko ntaho impande zombi zigeze zumvikana ko RFZ Co Ltd ari yo izishyura imishahara y’abakozi ba H3E ndetse n’ibindi bagenewe, bityo ayo mafaranga Mubiligi Paul yaregeye ntaho ashingiye, akaba ataragombaga gutangwa. [72] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga Mubiligi Paul agomba guhabwa amadolari ibihumbi magana atanu n’umunani na magana atandatu na mirongo irindwi n’icyenda (508.679 USD) y’uruhare rwe kuri fagitire zitishyuwe n’inyungu zayo zihwanye n’amadolari ibihumbi magana atatu na mirongo itandatu na bitandatu na magana abiri na mirongo ine n’icyenda (366,249 USD), amadolari ibihumbi ijana na mirongo itanu na magana atandatu mirongo irindwi na tanu (150,675 USD) y’uruhare rwe ku mirimo yakozwe mu cyiciro cya kabiri (phase 2) yari itaratangirwa fagitire na miliyoni ijana na zirindwi n’ibihumbi magana abiri na mirongo itanu na bitandatu n’amafaranga magana abiri na mirongo itandatu na rimwe (107,256,261 Frw) y’uruhare rwe ku bikoresho byaguzwe na H3E byari mu bubiko (stock). Yose hamwe akaba agomba guhabwa amadolari miliyoni imwe n’ibihumbi makumyabili na bitanu magana atandatu na bitatu (1,025,605 USD) n’amafaranga miliyono ijana na zirindwi n’ibihumbi magana abiri mirongo itanu na bitandatu na Magana abiri mirongo itandati na rimwe (107,256, 261 Frw). 4. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarageneye Mubiligi Paul indishyi zidafite ishingiro [73] Uhagarariye PEZ Co Ltd n’abamwunganira bavuga ko indishyi zemejwe n’Urukiko Rukuru rw’Ubucuruzi ari izatanzwe n’Urukiko rw’Ubucuruzi rushingiye ku ngingo ya 94 y’Itegeko rigenga amasoko ya Leta, ko urwo Rukiko rwasobanuye nabi ibivugwa muri iyo ngingo. Bavuga kandi ko indishyi zo guhindura amasezerano zatanzwe ntacyo zishingiyeho cyane ko Mubiligi Paul yasinye ku masezerano, ko iyo aza kuba atayemera atari kuyasinyaho. [74] Basobanura ko mu gika cya 56 cy’urubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rwavuze ko uwajuriye avuga ko Urukiko mu kugena indishyi ntacyo rwashingiyeho nyamara nk’uko bigaragara, Urukiko rwa mbere rwerekanye neza uburyo izo ndishyi zabazwe, ko rero ubujurire bwabo nta shingiro bufite, mu gihe butagaragaza izo bo bumva Mubiligi Paul yagombaga guhabwa kandi yari mu bakoze iryo soko rivugwa muri uru rubanza, ahubwo bakavuga ko ntacyo yagombaga kugenerwa, ko basanga ibyo Urukiko rwemeje atari byo kuko PEZ Co Ltd atari yo yagombaga kugaragaza amafaranga Mubiligi Paul yagombaga guhabwa mu gihe amasezerano yabaye hagati ya PEZ Co Ltd na H3E. [75] Bavuga na none ko Mubiligi Paul yaregeye uruhare rwe kuri fagitire zatanzwe ariko Urukiko rusuzuma ibijyanye no gusesa amasezerano hanyuma rumugenera indishyi zihwanye n’amafaranga miliyoni icumi (10.000.000 Frw) kandi ntazo yaregeye. Basaba Urukiko ko mu gihe rwasanga ikirego cya Mubiligi Paul cyaragombaga kwakirwa rwategeka ko izo ndishyi z’amafaranga miliyoni icumi (10.000.000 Frw) zivanwaho kuko ntazo yaregeye.

## Page 19

[76] Mubiligi Paul n’abamwunganira bavuga ko mu myanzuro ya PEZ Co Ltd ivuga ko itamuzi ko uwo izi ari H3E, ikaba rero itarigeze inenga indishyi zatanzwe, ko rero ibyo PEZ Co Ltd yavugiye mu iburanisha kuri iyi ngingo bidahura n’ibikubiye mu myanzuro yatanze ijurira. [77] Basobanura ko iki kibazo cyasuzumwe n’Urukiko Rukuru rw’Ubucuruzi, aho rwasuzumye uko indishyi zitandukanye zabazwe, rusoza ruvuga ko PEZ Co Ltd itagaragaza indishyi MUBILIGI Paul nk’umwe mu bakoze isoko yagombaga guhabwa maze rwanzura ko iyo mpamvu y’ubujurire nta shingiro ifite. Ko n’ubu PEZ Co Ltd itagaragaza icyo inenga imikirize y’urubanza rujuririrwa, ko kuvuga ko itamuzi atari byo kuko PEZ Co Ltd yemereye Urukiko ko yasimbuye RFZ Co Ltd mu nshingano zayo zose ari naho yashingiye itanga ikirego RCOM 01138/2018/TC iregamo Mubiligi Paul n’abandi bagize H3E, ko kuba yarashyize umukono ku masezerano n’inyandiko zitandukanye zabaye hagati ya RFZ Co Ltd na H3E, no kuba RFZ Co Ltd yaremeye ko Mubiligi Paul na Horizon Construction zikomeza imirimo yahawe H3E, barayikora nyuma amasezerano agaseswa batishyuwe ndetse n’ibikoresho bari bafite kuri chantier RFZ Co Ltd ikabitwara, ko rero iyi ngingo y’ubujurire nta shingiro ifite. UKO URUKIKO RUBIBONA [78] Urukiko rurasanga icyo Mubiligi Paul afiteho uburenganzira bwo kuregera muri uru rubanza ari uruhare rwe kuri fagitire zatanzwe ntizishyurwe kuko yagize uruhare mu mirimo yakozwe na H3E, uruhare rwe ku mirimo yakozwe mu cyiciro cya kabiri (phase 2) yari itarakorerwa fagitire ndetse n’agaciro k’ibikoresho bya H3E nk’uko bigaragara mu nyandiko y’ihererekanya bubasha (remise et reprise/ Hand Over) yo ku wa 05/12/2013, naho ibijyanye n’indishyi zo gusesa amasezerano mu buryo bunyuranyije n’amategeko ndetse n’indishyi zo guhinduka kw’amasezerano, Urukiko rurasanga usibye kuba Mubiligi Paul yarasinye ku masezerano yo ku wa 29/06/2009, yiswe : Addendum of the contract of April 10th 2008 between H3E and RFZ Co Ltd nta n’ubwo ibijyanye n’izi ndishyi byagombaga gusuzumirwa muri uru rubanza kuko icyaregewe atari ugusesa amaseserano mu buryo bunyuranyije n’amategeko cyangwa guhindura amasezerano, ahubwo Mubiligi Paul yaregeye uruhare rwe mu mirimo yakozwe na H3E itarishyuwe kandi urwo ruhare rwe yarugenewe nk’uko byasobanuwe haruguru, bityo indishyi zo gusesa amasezerano mu buryo bunyuranyije n’amategeko zihwanye n’amafaranga miliyoni icumi (10.000.000 Frw) n’indishyi zo guhindura amasezerano zihwanye n’amadolari bihumbi magana inani na makumyabiri na bibiri na mirongo inani na arindwi (822,087.19 USD) Mubiligi Paul yagenewe mu rubanza rujuririrwa zikaba zivanweho. UBUJURIRE BWURIRIYE KU BUNDI 5. Kumenya niba hari ikosa Urukiko Rukuru rw’Ubucuruzi rwakoze ryo kutagenera Mubiligi Paul amafaranga y’ikurikiranarubanza n’igihembo cya Avoka yasabye [79] Mubiligi Paul n’abamwunganira bavuga ko yatanze ubujurire bwuririye ku bundi we n’abamwunganira bavuga ko yagombaga guhabwa amafaranga y’ikurikiranarubanza n’igihembo cya Avoka hashingiwe ku masezerano yagiranye na Avoka, akaba asaba ko amafaranga yagenewe yongerwa.

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[80] Basobanura ko nk’uko bigaragara mu rubanza RCOM 01138/2018/TC, Mubiligi Paul yasabye Urukiko amafaranga miliyoni eshanu (5.000.000 Frw) y'ikurikiranarubanza n'igihembo cya Avoka hiyongereyeho 4% y'amafaranga, Urukiko ruzemeza ko ari uruhare rwe mu yo yishyuza, Urukiko rw'Ubucuruzi rumugenera amafaranga ibihumbi magana atanu (500.000 Frw) y'igihembo cya Avoka n’amafaranga ibihumbi ijana 100.000 Frw y'ikurikiranarubanza. Mu bujurire mu rubanza RCOMA 00891/2019/HCC, Mubiligi Paul yongeye gusaba ayo mafaranga ariko Urukiko ntirwayamuha ruvuga ko yayasabye inama ntegurarubanza yararangiye, asaba ko hasuzumwa raporo y’inama ntegurarubanza kuko igaragaza ko yayasabye. Asaba Urukiko rw'Ubujurire kubikosora rukamugenera ayo mafaranga yasabye akanayatangira ikimenyetso, hashingiwe ku Itegeko rigenga Urugaga rw’Abavoka. [81] Uhagarariye PEZ Co Ltd n’abamwunganira bavuga ko ayo mafaranga ntayo yigeze asaba, ko kandi nta shingiro afite. Basobanura ko MUBILIGI Paul ari we wabaye nyirabayazana w’izi manza, akaba atakuririra ku makosa ye ngo asabe indishyi. UKO URUKIKO RUBIBONA [82] Ingingo ya 6, agace ka mbere, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru iteganya ko ikiburanwa kigenwa n’ibisabwa na buri muburanyi. Ibisabwa bigaragarira mu myanzuro iregera urukiko n’imyanzuro yo kwiregura, bigashimangirwa burundu mu nama ntegurarubanza ku manza iteganyijwemo. [83] Inyandikomvugo y’inama ntegurarubanza y’urubanza rujuririrwa RCOMA 00891/2019/HCC yabaye ku wa 08/01/2020, igaragaza ko impande zombi zivuga ko ntacyo zongera ku myanzuro zatanze. Hanyuma, ku wa 08/09/2021, ni ukuvuga nyuma y’amezi umunani, Mubiligi Paul atanga ubujurire bwuririye ku bundi asaba urwo Rukiko gutegeka PEZ kwishyura igihembo cya Avoka kiri mu masezerano yagiranye na Avoka. [84] Imikirize y’urubanza RCOMA 00891/2019/HCC rujuririrwa igaragaza ko Mubiligi Paul yatanze ubujurire bwuririye ku bundi nyuma y’inama ntegurarubanza, kuko yabutanze ku wa 08/09/2021 kandi inama ntegurarubanza yarabaye ku wa 08/01/2020, maze rwemeza ko ubwo bujurire bwuririye ku bundi budashobora kwakirwa kuko bwatanzwe impitagihe. [85] Nk’uko byagaragajwe haruguru Mubiligi Paul yatanze ubujurire bwuririye ku bundi hashize umwaka n’amezi umunani inama ntegurarubanza ibaye, bityo uru Rukiko rurasanga nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze ryo kwanga gusuzuma ubwo bujurire bwuririye ku bundi bwatanzwe na mubiligi paul kuko bwatanzwe impitagihe. 6. Kumenya niba Prime Economic Zone Co Ltd yagenerwa indishyi zo gushorwa mu manza, amafaranga y’ikurikiranarubanza n’igihembo cya Avoka isaba [86] Uhagarariye PEZ Co Ltd n’abamwunganira bashingiye ku ngingo ya 111 y’Itegeko N°22/2018 ryo ku wa 29/04/2018 ryibukijwe haruguru, basaba Urukiko rw’Ubujurire gutegeka Mubiligi Paul kuyiha amafaranga miliyoni eshanu (5.000.000 Frw) y’indishyi zo gushorwa mu manza ku maherere, amafaranga miliyoni eshatu (3.000.000 Frw) y’ikurikiranarubanza mu nkiko zose, na miliyoni eshatu (3.000.000 Frw) y’igihembo cya Avoka.

## Page 21

[87] Mubiligi Paul n’abamwunganira biregura ku ndishyi zo gushorwa mu manza ku maherere PEZ Co Ltd isaba avuga ko nta shingiro zifite, kuko izisabye bwa mbere mu bujurire bwa kabiri. Ku byerekeye amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka PEZ Co Ltd isaba, avuga ko abihariye ubushishozi bw’Urukiko. UKO URUKIKO RUBIBONA [88] Urukiko rurasanga PEZ Co Ltd itagomba guhabwa amafaranga y’ikurikiranarubanza n’igihembo cya Avoka isaba kuko ifite ibyo yatsindiye n’ibyo yatsindiwe muri uru rubanza. Rurasanga kandi itagomba guhabwa amafaranga yo gushorwa mu manza kuko nk’uko byagaragajwe haruguru hari ibyo PEZ Co Ltd yatsindiwe muri uru rubanza byumvikana ko itashowe mu manza z’amaherere. III. ICYEMEZO CY’URUKIKO [89] Rwemeje ko ubujurire bwa Prime Economic Zone Co Ltd bufite ishingiro kuri bimwe. [90] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na Mubiligi Paul nta shingiro bufite. [91] Rwemeje ko imikirize y’urubanza RCOMA 00891/2019/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 27/10/2021, ihindutse kuri bimwe. [92] Rutegetse Prime Economic Zone Co Ltd kwishyura Mubiligi Paul amadolari miliyoni imwe n’ibihumbi makumyabiri na bitanu na magana atandatu n’atatu (1,025,603 USD) n’amafaranga miliyoni ijana na zirindwi n’ibihumbi magana abiri na mirongo itanu na bitandatu magana abiri na mirongo itandatu na rimwe (107,256,261 Frw), nk’uko yasobanuwe haruguru. [93] Ruvuze ko amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza.