PYRAMIDE MINERALS SUPPLY LTD v. BUSINESS ANCHOR RWANDA LTD

# PYRAMIDE MINERALS SUPPLY LTD v. BUSINESS ANCHOR RWANDA LTD

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2024-11-27 - Case/document no.: RCOMAA 00023/2024/CA - Collection: Court of Appeal

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PYRAMIDE MINERALS SUPPLY LTD v. BUSINESS ANCHOR RWANDA LTD [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00023/2024/CA (Nyirandabaruta, P.J., Mukamurenzi na Ngagi, J.) 27 Ugushyingo 2024] Amategeko agenga ububasha bw’Inkiko – Ububasha bw’Urukiko rw’Ubujurire – Ubujurire bwa kabiri – Gutsindwa mu Nkiko zombihashingiwe ku mpamvu zimwe – Mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri rukiko (raisonnement juridique) mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere ari zo zagarutsweho mu bujurire kandi ko inkiko zombi zazishubijeho mu buryo bumwe. Incamake y’ikibazo: BUSINESS ANCHOR RWANDA Ltd yagiranye na PYRAMIDE MINERALS SUPPLY Ltd amasezerano yo gukodesha imashini RAD 115 yo mu bwoko bwa Caterpillar Grader yagombaga kumara igihe cy’umwaka, impande zombi zumvikana ko PYRAMIDE MINERALS SUPPLY Ltd izajya yishyura buri kwezi. PYRAMIDE MINERALS SUPPLY Ltd ntiyubahirije amasezerano kugeza ubwo BUSINESS ANCHOR RWANDA Ltd yayishyuje umwenda ugera kuri 169.291.084 Frw, ntiyawishyura. Bituma BUSINESS ANCHOR RWANDA Ltd irega PYRAMIDE MINERALS SUPPLY Ltd mu Rukiko rw’Ubucuruzi, irusaba kuyitegeka kuyishyura umwenda w’ubukode iyibereyemo ungana na 169.291.084 Frw. Urukiko rw’Ubucuruzi rwaciye urubanza rwemeza ko PYRAMIDE MINERALS SUPPLY Ltd ibereyemo umwenda BUSINESS ANCHOR RWANDA Ltd ungana na 196.335.136 Frw agizwe na 169.291.084 Frw y’umwenda iyibereyemo, 26.494.052 Frw y’inyungu z’ubukererwe, 550.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka. PYRAMIDE MINERALS SUPPLY Ltd yajuririye mu Rukiko Rukuru rw’Ubucuruzi inenga imikirize y’urubanza rwaciwe n’Urukiko rw’ubucuruzi. Urwo Rukiko mu guca urubanza rwemeza ko ubujurire nta shingiro bufite, nta gihindutse ku mikirize y’urubanza rwajuririwe. PYRAMIDE MINERALS SUPPLY Ltd yajuririye mu Rukiko rw’ubujurire, urubanza ruburanishwa mu ruhame hasuzumwa inzitizi y’iburabubasha bw’Urukiko rw’ubujurire yatazwe na PYRAMIDE MINERALS SUPPLY Ltd ishingiye ku kuba uwajuirye yaratsinzwe mu Nkiko zombi kubera impamvu zimwe. PYRAMIDE MINERALS SUPPLY Ltd yireguye kuri iyi nzitizi ivuga ko nta shingiro ifite, ko impamvu zashingiweho mu nkiko zombi zabanje atari zimwe, kuko inkiko zibanza zitasuzumye ingingo zimwe. Incamake y’icyemezo: Mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri rukiko (raisonnement juridique) mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere ari zo zagarutsweho mu bujurire kandi ko inkiko zombi zazishubijeho mu buryo bumwe. Inzitizi y’iburabubasha ifite ishingiro.

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Amagarama ahwanye n’ibyakozwe mu rubanza. Amategeko yashingiweho: Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, ingingo ya 52

Imanza zifashishijwe: RS/INJUST/RCOM 00002/2020/SC; Road Solutions Pavement Products vs MAIL CO Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 29/9/2020. RS/INJUST/RCOM 00003/2020/SC; SANLAM Assurance Générales Plc vs UNIVERSITY OF RWANDA (UR) rwaciwe n’Urukiko rw’Ikirenga ku wa 27/11/2020.

Urubanza I. IMITERERE Y’URUBANZA [1] Ku wa 04/01/2019, BUSINESS ANCHOR RWANDA Ltd yagiranye na PYRAMIDE MINERALS SUPPLY Ltd amasezerano yo gukodesha imashini RAD 115 yo mu bwoko bwa Caterpillar Grader yagombaga kumara igihe cy’umwaka, impande zombi zumvikana ko PYRAMIDE MINERALS SUPPLY Ltd izajya yishyura buri kwezi. PYRAMIDE MINERALS SUPPLY Ltd ntiyubahirije amasezerano kugeza ubwo BUSINESS ANCHOR RWANDA Ltd yayishyuje umwenda ugera kuri 169.291.084 Frw, ntiyawishyura. Ibyo byatumye ku wa 30/11/2022, BUSINESS ANCHOR RWANDA Ltd irega PYRAMIDE MINERALS SUPPLY Ltd mu Rukiko rw’Ubucuruzi, irusaba kuyitegeka kuyishyura umwenda w’ubukode iyibereyemo ungana na 169.291.084 Frw, inyungu z’ubukererwe n’igihembo cya Avoka. [2] PYRAMIDE MINERALS SUPPLY Ltd yireguye ivuga ko yemera amasezerano BUSINESS ANCHOR RWANDA Ltd igaragaza, ariko ko itemera umwenda igaragaza, ko umwenda nyawo ari 18.976.600 Frw, ariko nyuma iza gutanga imbonerahamwe nk’ikimenyetso cyayo, igaragaza ko umwenda usigaye (balance) ugera kuri 107.706.208 Frw. Ivuga kandi ko nta mpamvu yatuma iryozwa inyungu n'igihembo cya Avoka mu gihe BUSINESS ANCHOR RWANDA Ltd ari yo yashoje urubanza nta mpamvu. [3] Mu rubanza RCOM 02098/2022/TC rwaciwe ku wa 01/11/2023, Urukiko rw’Ubucuruzi rwemeje ko : a. Ikirego cya BUSINESS ANCHOR RWANDA Ltd gifite ishingiro, b. PYRAMIDE MINERALS SUPPLY Ltd yishyura BUSINESS ANCHOR RWANDA Ltd umwenda remezo, inyungu n’amafaranga y’ibyagiye ku rubanza bingana na 196.335.136 Frw agizwe na 169.291.084 Frw y’umwenda iyibereyemo, 26.494.052 Frw y’inyungu z’ubukererwe, 550.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka. c. PYRAMIDE MINERALS SUPPLY Ltd isubiza BUSINESS ANCHOR RWANDA Ltd 20.000 Frw y’ingwate y’amagarama yatanze irega.

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[4] PYRAMIDE MINERALS SUPPLY Ltd yajuririye Urukiko Rukuru rw’Ubucuruzi, inenga ko Urukiko rw’Ubucuruzi rutasobanuye icyo rwashingiyeho rwemeza umwenda, kandi rwaragaragarijwe ko ikimenyetso BUSINESS ANCHOR RWANDA Ltd yatanze ari igihimbano, rukanga ko kiregerwa nk'inyandiko mpimbano, no kumenya niba Urukiko rukwiye gutegeka ko hakorwa igenzura (audit) ryigenga, kubera ko impande zombi zitahuje imibare. [5] BUSINESS ANCHOR RWANDA Ltd yireguye ivuga ko impamvu z’ubujurire za PYRAMIDE MINERALS SUPPLY Ltd nta shingiro zifite kuko yakodesheje amamashini atandukanye iyakoresha imihanda nk’uko fiche babariragaho amasaha n’iminsi zakoraga ibigaragaza, hakaba hari amamashini yishyurwaga ku masaha n’andi yishyurwaga ku munsi, bikaba kandi byarakorewe factures za EBM zishyuza zikakirwa, ndetse igasaba gusubizwa uwo musoro (RRA refund) ariko ntiyishyure izo factures yahawe, kandi abo yakoreraga barayishyuye. Ivuga kandi ko ku wa 03/09/2019, comptable wayo yaje kumvikana (reconciliation) na yo ku birebana n’umwenda iyibereyemo, akemera ko ari 181.091.084 Frw havuyemo 11.800.000 Frw yari yarishyuwe mbere nka avance, hasigara umwenda ugomba kwishyurwa ungana na 169.291.084 Frw, ariko ntiyishyure, kugeza n’aho iyandikiye iyisaba kuyishyura, ariko ntigire icyo iyisubiza. Ko rero isanga kujurira kwa PYRAMIDE MINERALS SUPPLY Ltd ari uburyo bwo gutinza urubanza ; bityo ko isaba Urukiko gutegeka ko hakorwa irangizarubanza ry’agateganyo. [6] Mu rubanza RCOMA 00568/2023/HCC rwaciwe ku wa 12/04/2024, Urukiko Rukuru rw’Ubucuruzi rumaze kumva imiburanire y’impande zombi rwemeje ko : - Ubujurire bwa PYRAMIDE MINERALS SUPPLY Ltd nta shingiro bufite ; - Nta gihindutse ku mikirize y’urubanza RCOM 02098/2022/TC, rwaciwe n’Urukiko rw’Ubucuruzi ku wa 01/11/2023, ko kandi ibyemejwe muri urwo rubanza bishyirwa mu bikorwa ; - Amafaranga ibihumbi mirongo ine (40.000 Frw) y’amagarama PYRAMIDE MINERALS SUPPLY Ltd yishyuye ijurira aherera ku Isanduku ya Leta. [7] PYRAMIDE MINERALS SUPPLY Ltd yajuririye Urukiko rw’Ubujurire, ubujurire bwayo bwandikwa kuri RCOMAA 00023/2024/CA. Urubanza rwaburanishijwe mu ruhame ku wa 20/11/2024, PYRAMIDE MINERALS SUPPLY Ltd ihagarariwe na Me Zitoni Pierre Claver, naho BUSINESS ANCHOR RWANDA Ltd ihagarariwe na Kambanda Canisius yunganiwe na Me Murangwa Faustin, hasuzumwa inzitizi y’iburabubasha bw’uru Rukiko yatanzwe na BUSINESS ANCHOR RWANDA Ltd, ishingiye ku kuba PYRAMIDE MINERALS SUPPLY Ltd yaratsinzwe ku mpamvu zimwe mu nkiko zombi. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO

1.Kumenya niba PYRAMIDE MINERALS SUPPLY Ltd yaratsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe [8] Uhagarariye BUSINESS ANCHOR RWANDA Ltd n’umwunganira bashingiye ku ngingo ya 52, igika cya 3, y’Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, bavuga

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ko ubujurire bwatanzwe na PYRAMIDE MINERALS SUPPLY Ltd butari mu bubasha bw’Urukiko rw’Ubujurire, kubera ko yatsinzwe hashingiwe ku mpamvu zimwe mu nkiko zombi zibanza. [9] Basobanura ko ku bijyanye n’umwenda ugomba kwishyurwa, mu gika cya 12 cy’urubanza RCOM 02098/2022/TC, Urukiko rw’Ubucuruzi rwasanze mu myanzuro yayo, PYRAMIDE MINERALS SUPPLY Ltd yarabanje kwemera umwenda wa 18.976.600 Frw, ariko imbonerahamwe yashyize muri dosiye nyuma igaragaza ko umwenda ugeze kuri 107.706.208 Fw, ariko ikaba itagaragaza aho iyo imibare ishingira, mu gihe BUSINESS ANCHOR RWANDA Ltd iyishyuza 169.291.084 Frw ishingiye ku bimenyetso bigaragaza ibyakozwe birimo fagitire zashyikirijwe PYRAMIDE MINERALS SUPPLY Ltd n’imbonerahamwe yo ku wa 03/09/2023, ikubiyemo amafaranga y’izo fagitire zose. Avuga kandi ko Urukiko rwasanze PYRAMIDE MINERALS SUPPLY Ltd yaremeye ibikubiye muri iyo mbonerahamwe iyishyiraho umukono na kashi yayo ku giteranyo rusange cya 181.091.107 Frw y’umwenda igomba urega nyuma yo gusuzumira hamwe iby’uwo mwenda (conciliation), ariko akaba yarishyuweho 11.800.023 Frw, hakaba hasigaye 169.291.084 Frw nk’uko yishyuzwa ubu, ayo akaba aba ari yo rwategetse PYRAMIDE MINERALS SUPPLY Ltd kwishyura nk’uko yabisezeranyije nta buryarya. [10] Bavuga ko ibyo byagarutsweho mu gika cya 21 cy’urubanza No RCOMA 00568/2023/HCC rujuririrwa, maze mu gika cya 23 cy’urwo rubanza, Urukiko Rukuru rw’Ubucuruzi rukabishimangira ruvuga ko nta gihindutse ku rubanza rwajuririrwe, bityo ko PYRAMIDE MINERALS SUPPLY Ltd ikwiye kwishyura 196.335.136 Frw ; mu gika cya 22 cy’urwo rubanza, ruvuga ko uko Urukiko rw’Ubucuruzi rwabibonye na rwo ari ko rubibona. Asoza avuga ko kuba PYRAMIDE MINERALS SUPPLY Ltd yaratsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe, ubujurire bwayo butagomba kwakirwa. [11] Uhagarariye PYRAMIDE MINERALS SUPPLY Ltd yiregura kuri iyi nzitizi avuga ko nta shingiro ifite, ko impamvu zashingiweho mu nkiko zombi zabanje atari zimwe, kuko inkiko zibanza zitasuzumye ingingo zimwe. Asobanura ko Urukiko rw’Ubucuruzi rwasuzumye ingingo enye (4) ari zo: kumenya niba PYRAMIDE MINERALS SUPPLY Ltd ifite inshingano yo kwishyura umwenda yishyuzwa, kumenya niba hategekwa irangizarubanza ry’agateganyo ku mwenda uregerwa, kumenya niba PYRAMIDE MINERALS SUPPLY Ltd ifite inshingano yo kwishyura inyungu z’ubukererwe n‘indishyi mbonezamusaruro isabwa, no kumenya niba ikwiye kwishyura amafaranga y’ibyagiye ku rubanza. [12] Avuga ko mu bujurire, Urukiko Rukuru rw’Ubucuruzi rwo rwasuzumye ingingo ebyiri1 ari zo: iyo kumenya niba Umucamanza atarasobanuye icyo yashingiyeho yemeza umwenda no kumenya niba ingingo y’ubujurire itanzwe igihe cyo kujurira cyararenze yasuzumwa no gusuzuma niba urubanza rwarangizwa by’agateganyo. Bityo ko impamvu zashingiweho n’inkiko zombi mu gufata icyemezo zitari kuba zimwe mu gihe zitasuzumye ingingo zimwe. [13] Akomeza asobanura ko uko kutagaragaza inenge ziri mu mibare y’umwenda PYRAMIDE MINERALS SUPPLY Ltd yemera ahubwo rugasuzuma ikibazo kitajuririwe no kuba ikibazo

1 Mu iburanisha yavuze ko Urukiko rwasumye ingingo imwe gusa, mu myanzuro avuga ko rwasumye ebyiri, birangira avuze ko Urukiko rwazasuzuma ibikubiye mu myanzuro yatanze, akaba ari yo mpamvu twanditse ingingo ebyeri, aho kwandika imwe.

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cyajuririwe mu Rukiko Rukuru rw’Ubucruzi rutaragisuzumye ari yo mpamvu yatumye PYRAMIDE MINERALS SUPPLY Ltd itanga ubujurire bwa kabiri. Ko ibyo rwavuze ko yemeranywa n’umucamanza wo ku rwego rubanza atari byo byatuma bivugwa ko imanza zombi zaciwe mu buryo bumwe, ngo kuko guca urubanza mu buryo bumwe ari ugusuzuma ibibazo bimwe bigatangwaho ibisubizo bimwe. Bityo ko kuba Inkiko zombi zitarasuzumye ibibazo bimwe, ntawavuga ko zaciye urubanza mu buryo bumwe, ko ahubwo zombi zirengagije ikibazo cyo gutegeka audit, kuko BUSINESS ANCHOR RWANDA Ltd iyitinya kubera ko izi neza ko imibare yayo idahuye n'ukuri. Byongeye kandi ko kuba inkiko zombi zaranze gutegeka ko hakorwa audit zishingiye ku mpamvu zitandukanye, BUSINESS ANCHOR RWANDA Ltd idakwiye kubyirengagiza nkana ngo izamure inzitizi yo gutsindwa ku mpamvu zimwe. [14] Akomeza asobanura ko mu isesengura Urukiko rwakoze, rwifatiye ibikubiye mu gika kimwe gusa, ruvuga ko hasuzumwe ibijyanye no kumenya umwenda nyawo, rugambiriye kubogama rushingiye ku ngingo ya 12 y’itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ruvuga ko Urega iyo atagaragaje ibimenyetso by’ibyo aregera atsindwa nk’uko bigaragara mu gika cya 15 cy’urubanza RCOMA 00568/2023/HCC, naho mu cya 16 cy’urwo rubanza rugashingira ku ngingo ya 3 y’Itegeko ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ruvuga ko umuburanyi wese agaragaza ibimenyetso by’ibyo avuga, bityo ko Urukiko Rukuru rw’Ubucuruzi, mu kwemeza ko PYRAMIDE MINERALS SUPPLY Ltd itsinzwe rwashingiye ku kubura ibimenyetso by’ibyo iregera, mu gika cya 20 cyarwo rukemeza ko Urukiko rw’Ubucuruzi rwaciye urubanza mu kuri, ngo kuko rwashingiye ku ngingo ya 64 y’Itegeko rigenga amasezerano. Bityo mu gufata umwanzuro na rwo rukemeza ko PYRAMIDE MINERALS SUPPLY Ltd yishyura umwenda ungana na 196.335.136 Frw. [15] Asobanura kandi ko mu rubanza RCOM 02098/2022/TC, Urukiko rw’Ubucuruzi rwavuze ko nta mpamvu ya audit ngo kuko hari imbonerahamwe y’umwenda, naho mu rubanza RCOM 00568/2023/HCC, Urukiko Rukuru rw’Ubucuruzi ruvuga ko iyo ngingo itagomba gusuzumwa ngo kuko yatanzwe impitagihe. Asoza avuga ko impamvu inkiko zombi zashingiyeho atari zimwe, bityo ubujurire bwa kabiri bwa PYRAMIDE MINARALS SUPPLY Ltd bukaba buri mu bubasha bw’Urukiko rw’Ubujurire. UKO URUKIKO RUBIBONA [16] Ingingo ya 52, igika cya 3, y’Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, iteganya ibikurikira : “Icyakora kandi ubujurire bwa kabiri ntibushobora kwakirwa ku manza z’ababuranye bemera ibyo baregwa, cyangwa ku muburanyi watsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe.” [17] Ikibazo cyo kumenya niba impamvu zashingiweho umuburanyi atsindwa ku rwego rwa mbere n’urwa kabiri ari zimwe, kigomba gusuzumwa hasesengurwa imikirize y’urubanza ku rwego rwa mbere n’urwa kabiri, ingingo z‘ingenzi zasuzumwe, impamvu buri rukiko rwashingiyeho kugira ngo rugere ku cyemezo, byaramuka bigaragaye ko ari zimwe, ubujurire ntibube buri mu bubasha bw’Urukiko rw’Ubujurire. [18] Nk‘uko byafashweho umurongo mu zindi manza zaciwe n’Urukiko rw’Ikirenga, mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje ku mpamvu zimwe, harebwa

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icyaburanwaga n’imitekerereze ya buri rukiko (raisonnement juridique) mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere ari zo zagarutsweho mu bujurire kandi ko inkiko zombi zazishubijeho mu buryo bumwe2. Ibi kandi binumvikanisha ko ibyaburanwe mu rwego rwa mbere ari nabyo ubusanzwe bigomba kuburanwa mu rwego rw’ubujurire hashingiwe ku 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 bikenewe3. [19] Na none mu rubanza RCOMAA 0048/16/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 19/05/2017, haburana RRA na SODAR Ltd4, urwo Rukiko rwasobanuye ko mu gusuzuma ko impamvu zashingiweho umuburanyi atsindwa mu nkiko zombi ari zimwe, hatarebwa niba ibimenyetso ababuranyi batanze ku rwego rwa mbere ari byo byatanzwe no mu rwego rw’ubujurire, cyangwa ko zakoresheje amagambo amwe, ahubwo harebwa niba inkiko zombi zarashubije ku buryo bumwe ingingo zirebana n’ikiburanwa. [20] Nk’uko bigaragara mu rubanza RCOM 02098/2022/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 01/11/2023, BUSINESS ANCHOR RWANDA Ltd yaregeye urwo Rukiko isaba kwishyurwa umwenda ungana na 169.291.084 Frw. Urwo Rukiko rwasuzumye ibibazo byo kumenya niba PYRAMIDE MINERALS SUPPLY Ltd ifite inshingano yo kwishyura BUSINESS ANCHOR RWANDA Ltd umwenda iyishyuza, kumenya niba hategekwa irangizarubanza ry’agateganyo ku mwenda wishyuzwa, kumenya niba PYRAMIDE MINERALS SUPPLY Ltd ifite inshingano yo kwishyura inyungu z’ubukererwe n‘indishyi mbonezamusaruro iyisaba n’icyo kumenya niba hakwishyurwa amafaranga y’ibyagiye ku rubanza asabwa. [21] Mu rubanza RCOMA 00568/2023/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 12/04/2024, urwo Rukiko rwasuzumye ibibazo byo kumenya niba Umucamanza atarasobanuye icyo yashingiyeho yemeza umwenda, kumenya niba ingingo y’ubujurire itanzwe igihe cyo kujurira cyarenze yasuzumwa no gusuzuma niba urubanza rwarangizwa by’agateganyo5. Kubera ko izi ngingo zombi ziheruka zitakiriwe ku mpamvu yasobanuwe ; bivuze ko ikibazo nyamukuru cyasuzumwe n’inkiko zombi ari ikijyanye no kumenya niba PYRAMIDE MINERALS SUPPLY Ltd ifite inshingano yo kwishyura BUSINESS ANCHOR RWANDA Ltd umwenda iyishyuza, bityo akaba ari cyo kigomba gusuzumwa harebwa niba PYRAMIDE MINERALS SUPPLY Ltd yaratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe.

2 Reba urubanza Nº RS/INJUST/RCOM 00002/2020/SC rwaciwe ku wa 29/9/2020 haburana Road Solutions Pavement Products na MAIL CO Ltd. 3 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). 4 Reba igika cya 18 cy’urwo rubanza. Reba na none igika cya 24 cy’urubanza No RS/INJUST/RCOM 00002/2020/SC rwavuzwe haruguru. 5 ingingo yo gusuzuma niba urukiko rwategeka ko hakorwa audit yigenga kuko impande zombi zitahuje imibare n’iyo gusuzuma niba urubanza rwarangizwa by’agateganyo ntizakiriwe kuko zatanzwe igihe cyo kujurira cyararenze.

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[22] Ku kibazo nyamukuru cyo kumenya niba PYRAMIDE MINERALS SUPPLY Ltd ifite inshingano yo kwishyura BUSINESS ANCHOR RWANDA Ltd umwenda iyishyuza, Urukiko rw’Ubucuruzi, mu bika bya 9 na 10, rwashingiye ku ngingo ya 64 y’Itegeko No 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye, rusobanura ko abagiranye amasezerano bagomba kubahiriza inshingano biyemeje nta buryarya kuko ziba zarababereye itegeko. Mu gika cya 11, Urukiko rw’Ubucuruzi rusanga PYRAMIDE MINERALS SUPPLY Ltd yaragiranye na BUSINESS ANCHOR RWANDA Ltd amasezerano y’ubukode bw’imashini RAD 115 yo mu bwoko bwa Caterpillar GRADER ya BUSINESS ANCHOR RWANDA Ltd kuri 60.000 Frw ku isaha yagombaga kujya yishyurwa buri kwezi, kandi mu myanzuro impande zombi zaremeye ayo masezerano, PYRAMIDE MINERALS SUPPLY Ltd yarahawe iyo mashini ariko ntiyishyura igiciro cya buri kwezi nk’uko yabisezeranyije, kandi iyo nshingano y’amasezerano yarayibereye itegeko, igomba kuyubahiriza nta buryarya, ikishyura uwo mwenda. [23] Ku ngano y’umwenda ugomba kwishyurwa, mu gika cya 12, Urukiko rw’Ubucuruzi rwasanze mu myanzuro yayo, PYRAMIDE MINERALS SUPPLY Ltd yarabanje kwemera umwenda wa 18.976.600 Frw, ariko imbonerahamwe yashyize muri dosiye nyuma, igaragaza ko umwenda ugeze kuri 107.706.208 Frw, rusanga itagaragaza aho iyo imibare ishingira; nyamara BUSINESS ANCHOR RWANDA Ltd yo iyishyuza 169.291.084 Frw, ishingiye ku bimenyetso bigaragaza ibyakozwe birimo fagitire zashyikirijwe PYRAMIDE MINERALS SUPPLY Ltd n’imbonerahamwe yo ku wa 03/09/2023, ikubiyemo amafaranga y’izo fagitire zose kandi na PYRAMIDE MINERALS SUPPLY Ltd yaremeye ibikubiye muri iyo mbonerahamwe iyishyiraho umukono na kashi. Igiteranyo rusange cy’umwenda kikaba cyari 181.091.107 Frw, ariko akaba yarishyuweho 11.800.023 Frw, hakaba hasigaye 169.291.084 Frw, PYRAMIDE MINERALS SUPPLY Ltd igomba kwishyura nk’uko yabisezeranye nta buryarya. [24] Kuri iki kibazo nyamukuru kijyanye no kumenya niba PYRAMIDE MINERALS SUPPLY Ltd ifite inshingano yo kwishyura BUSINESS ANCHOR RWANDA Ltd umwenda iyishyuza, Urukiko Rukuru rw’Ubucuruzi, mu gika cya 15 n’icya 16, rwibukije ingingo ya 12 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 Urega agomba kugaragaza ibimenyetso by’ibyo aregera n’ingingo ya 3 y’Itegeko n° 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo iteganya ko buri muburanyi agomba kugaragaza ukuri kw’ibyo aburana. Mu gika cya 17 cy’urubanza No RCOMA 00568/2023/HCC, rwasanze dosiye y’urubanza irimo amasezerano PYRAMIDE MINERALS SUPPLY Ltd yagiranye na BUSINESS ANCHOR RWANDA Ltd y’ubukode bw’imashini RAD 115 yo mu bwoko bwa Caterpillar GRADER ya BUSINESS ANCHOR RWANDA Ltd kuri 60.000 Frw ku isaha, yagombaga kujya yishyurwa buri kwezi. Mu gika cya 18, rusanga dosiye igaragaza imbonerahamwe y’umwenda wa 181.091.107 yo ku wa 03/09/2019, BUSINESS ANCHOR RWANDA Ltd yashyikirije PYRAMIDE MINERALS SUPPLY Ltd ikayakira ikayishyiraho umukono na kashi yayo. Mu gika cya 19, rwasanze dosiye irimo invoice No 09/2018 yo ku wa 29/03/2018 igaragaza ko BUSINESS ANCHOR RWANDA Ltd yishyuza PYRAMIDE MINERALS SUPPLY Ltd 11.800.023 Frw ya fagitire/invoice 31/01-28/02/2018. Iyo invoice ikaba yarakiriwe na PYRAMIDE MINERALS SUPPLY Ltd ku wa 24/04/2018, inayiteraho kashi yayo. Bivuga ko umwenda wishyuzwa ari 181.091.107 Frw – 11.800.023 Frw = 169.291.023 Frw.

## Page 8

[25] Mu gika cya 20 na 21, Urukiko Rukuru rw’Ubucuruzi rugaruka ku byashingiweho n’Urukiko rw’Ubucuruzi, hanyuma mu gika cya 22, rwemeza ko rwemeranya n’Urukiko rw’Ubucuruzi ku kuba ibimenyetso byemeranyijweho n’impande zombi byerekana ko umwenda ugomba kwishyurwa ari uwemejwe n’Urukiko rw’Ubucuruzi ari wo 169.291.084 Frw. Mu gika cya 23 rusobanura ko PYRAMIDE MINERALS SUPPLY Ltd idashobora kugaragaza ikindi kimenyetso kivuguruza imbonerahamwe y’umwenda wa 181.091.107 Frw, BUSINESS ANCHOR RWANDA Ltd yashyikirije PYRAMIDE MINERALS SUPPLY Ltd ikayakira iyishyiraho umukono na kashi. Rusobanura kandi ko ibyo PYRAMIDE MINERALS SUPPLY Ltd ivuga ko umuntu washyize umukono kuri iyo mbonerahamwe itamuzi ndetse ko Urukiko rwanze ko bayiregera nk'inyandikompimbano, nta shingiro bifite, kuko itabigaragariza ibimenyetso. [26] Urukiko rurasanga kuri iki kibazo cy’ingenzi cyasuzumwe n’inkiko zombi zabanje, PYRAMIDE MINERALS SUPPLY Ltd yaratsinzwe hashingiwe ku masezerano yagiranye na BUSINESS ANCHOR RWANDA Ltd y’ubukode bw’ imashini RAD 115 yo mu bwoko bwa Caterpillar GRADER ya BUSINESS ANCHOR RWANDA Ltd, kuba imbonerahamwe y’umwenda yashyizwe muri dosiye na PYRAMIDE MINERALS SUPPLY Ltd igaragaza ko umwenda ugeze kuri 107,706,208 Frw, itagaragaza aho iyo imibare ishingira, kuri fagitire zashyikirijwe PYRAMIDE MINERALS SUPPLY Ltd n’imbonerahamwe yo ku wa 03/09/2023 yatanzwe na BUSINESS ANCHOR RWANDA Ltd ikubiyemo amafaranga y’izo fagitire zose, no kuba PYRAMIDE MINERALS SUPPLY Ltd yaremeye ibikubiye muri iyo mbonerahamwe iyishyiraho umukono na kashi yayo. Bityo icyo inkiko zombi zashingiyeho ni uko hari ibimenyetso bigaragaza ko PYRAMIDE MINERALS SUPPLY Ltd ifitiye BUSINESS ANCHOR RWANDA Ltd umwenda uhwanye na 169.291.023 Frw. [27] Ku byo uhagarariye PYRAMIDE MINERALS SUPPLY Ltd avuga na none ko batatsinzwe ku mpamvu zimwe kubera ko ibibazo byasuzumwe atari bimwe, ko kandi hari ibibazo Urukiko Rukuru rw’Ubucuruzi rutasuzumye, Urukiko rurasanga nta shingiro byahabwa, kuko nk’uko byasobanuwe n’uru Rukiko mu rubanza No RCOMAA 00103/2022/CA rwaciwe ku wa 09/04/2024, haburana NEW CENTURY DEVELOPMENT Ltd na VEKSONS RWANDA Ltd, icy’ingenzi ntabwo ari uko inkiko zisuzuma ibibazo bingana cyangwa bimwe uko byakabaye, kuko hari ibitagaruka kuko bitajuririwe, cyangwa ibindi bikaza mu bujurire bitewe n’imyanzuro y’ujurira ahanini ugira ibyo yongeramo, ahubwo ibyitabwaho n’ibibazo byasumwe ku rwego rwa mbere akaba ari nabyo bijuririrwa kandi bihuye n’ikiburanwa, kuko ni byo bishobora no kujya mu igereranya hasuzumwa ko uwajuriye yatsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe6. Urukiko rurasanga na none kuba hari ibibazo Urukiko Rukuru rw’Ubucuruzi rwaba rutarasuzumye, bitaba impamvu yashingirwaho hasuzumwa niba PYRAMIDE MINERALS SUPPLY Ltd yaratsinzwe hashingiwe ku mpamvu zimwe mu nkiko zibanza, ahubwo yaba impamvu y’ubujurire, mu gihe uru Rukiko rwaba rufite ububasha bwo kuburanisha urubanza mu mizi. [28] Ku byo uhagarariye PYRAMIDE MINERALS SUPPLY Ltd avuga ko batatsinzwe ku mpamvu zimwe kubera ko mu rubanza RCOM 02098/2022/TC, Urukiko rw’Ubucuruzi rwavuze ko nta mpamvu ya audit ngo kuko hari imbonerahamwe y’umwenda, naho mu rubanza No RCOM 00568/2023/HCC, Urukiko Rukuru rw’Ubucuruzi rukavuga ko iyo ngingo itagomba gusuzumwa

6 Reba igika cya 22 cy’urubanza No RCOMAA 00103/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 09/04/2024, haburana NEW CENTURY DEVELOPMENT Ltd na VEKSONS RWANDA Ltd.

## Page 9

ngo kuko yatanzwe impitagihe, Urukiko rw’Ubujurire rurasanga nta cyo byamumarira, kuko niba icyo kibazo cya audit kitarakiriwe mu bujurire, nta mpamvu cyaza mu igereranya hasuzumwa ko PYRAMIDE MINERALS SUPPLY Ltd yatsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe. [29] Urukiko rurasanga ibyo uhagarariye PYRAMIDE MINERALS SUPPLY Ltd avuga ko atatsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe, kuko ingingo z’amategeko zashingiweho atari zimwe, nta shingiro bifite, kuko nk’uko byasobanuwe haruguru, ku kibazo cy’ingenzi kijyanye no kumenya niba PYRAMIDE MINERALS SUPPLY Ltd igomba kwishyura umwenda yishyuzwa, ari nacyo cyaregewe kuva mu Rukiko rw’Ubucuruzi, icyo inkiko zombi zashingiyeho ni uko hari ibimenyetso bigaragaza uwo mwenda, kandi PYRAMIDE MINERALS SUPPLY Ltd ikaba atarabashije kubivuguruza. Ikindi kandi nk’uko byasobanuwe mu rubanza No RCOMAA 00103/2022/CA rwibukijwe haruguru, kuba hari ingingo y’Itegeko Urukiko rwaba rwakoresheje, urundi ntiruyikoreshe ntabwo bihagije kugira ngo byemezwe ko impamvu atari zimwe, kuko icy’ingenzi cyitabwaho ari ukureba icyaburanwaga n’imitekerereze ya buri Rukiko mu kugaragaza impamvu zashingiweho kugira ngo rugere ku cyemezo rwafashe. [30] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga ku kibazo inkiko zombi zahuriyeho, PYRAMIDE MINERALS SUPPLY Ltd yaratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe, bityo ubujurire bwayo bukaba butakiriwe, kuko butari mu bubasha bw’Urukiko rw’Ubujurire.

2.Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa afite ishingiro [31] Uhagarariye BUSINESS ANCHOR RWANDA Ltd avuga ko amafaranga PYRAMIDE MINERALS SUPPLY Ltd isaba idakwiye kuyahabwa kuko ari yo yakuruye imanza zikagera muri eshatu (3) yanga kwishyura factures yahawe zimaze imyaka itandatu (6), n’ubu ikaba ikomeje kujurira yigiza nkana igamije gutinza urubanza. Avuga kandi ko asaba Urukiko gutegeka PYRAMIDE MINERALS SUPPLY Ltd kuyiha amafaranga y’ikurikiranarubanza n’igihembo cya Avoka angana na miliyoni eshanu n’ibihumbi magana atanu (5.500.000 Frw) yo ku nzego zose uko ari eshatu, kubera kuyishora mu manza z'amaherere zigera kuri eshatu (3), kandi ngo izi neza ko itayishyuye. [32] Uhagarariye PYRAMIDE MINERALS SUPPLY Ltd asaba uru Rukiko gutegeka BUSINESS ANCHOR RWANDA Ltd kuyishyura amafaranga y’igihembo cya Avoka angana na 5.000.000 Frw yo ku nzego zose, ay’ikurikiranarubanza angana na miliyoni imwe (1.000.000 Frw) yo ku nzego zose, no kuyisubiza amafaranga ibihumbi mirongo icyenda (90.000 Frw) y’ingwate y’amagarama. Ku mafaranga BUSINESS ANCHOR RWANDA Ltd isaba guhabwa, avuga ko nta shingiro akwiye guhabwa, kuko ari yo yanze ko hakorwa igenzura ryigenga (Audit) kugira ngo hagaragazwe umwenda nyawo igomba kwishyurwa. UKO URUKIKO RUBIBONA [33] Ingingo ya 111 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibikurikira :

## Page 10

“Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [34] Urukiko rurasanga, kuba PYRAMIDE MINERALS SUPPLY Ltd yarajuriye byaratumye BUSINESS ANCHOR RWANDA Ltd ikurikirana uru rubanza inashaka Avoka wo kuyiburanira, hashingiwe rero ku ngingo ya 111 yibukijwe haruguru, birumvikana ko amafaranga y’ibyagiye ku rubanza isaba afite ishingiro, ariko ayo isaba ni menshi harebwe ko urubanza rugarukiye ku nzitizi y’iburabubasha bw’uru Rukiko; bityo mu bushishozi bwarwo rukaba ruyigeneye amafaranga ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka n’amafaranga ibihumbi magana abiri (200.000 Frw) y’ikurikiranarubanza, kuri uru rwego, agomba gutangwa na PYRAMIDE MINERALS SUPPLY Ltd. III. ICYEMEZO CY’URUKIKO [35] Rwemeje ko inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire yatanzwe na BUSINESS ANCHOR RWANDA Ltd ifite ishingiro. [36] Rwemeje ko ubujurire bwa PYRAMIDE MINERALS SUPPLY Ltd butakiriwe kuko butari mu bubasha bw’Urukiko rw’Ubujurire. [37] Rutegetse PYRAMIDE MINERALS SUPPLY Ltd kwishyura BUSINESS ANCHOR RWANDA Ltd amafaranga ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka n’amafaranga ibihumbi magana abiri (200.000 Frw) y’ikurikiranarubanza, kuri uru rwego. [38] Ruvuze ko ingwate y‘amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza.