RICHARDSTONE v. COGEBANQUE LTD

# RICHARDSTONE v. COGEBANQUE LTD

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2022-11-04 - Case/document no.: RCOMAA 00025/2022/CA - Collection: Court of Appeal

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RICHARDSTONE v. COGEBANQUE LTD [Rwanda URUKIKO RW UBUJURIRE – RCOMAA 00025/2022/CA (Ngagi, P.J.,) 04 Ugushyingo 2022] Amategeko agenga imiburanishirize y imanza z ubucuruzi – Ubujurire – Umunsi wa nyuma wo kujurira – Iyo umunsi wa nyuma wo kujurira ubaye ku munsi w’ikiruhuko, ubujurire butangwa ku munsi ukurikira w’akazi kandi bukakirwa n’ ubwo ibirego bitangwa hifashishijwe sisitemu ya IECMS bitabaye ngombwa kuza ku Rukiko – Itegeko N°22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteg, ingingo ya 148. Amategeko agenga ububasha bw’ inkiko – Ububasha bw’ Urukiko – Izahura ry’ Ubucuruzi – Ubujurire ntibwaba mu bubasha bw’ Urukiko rw’ Ubujurire iyo Izahura ry’ubucuruzi ryaregewe muri uru rukiko ritagenerwa agaciro mu mafaranga kandi ntiryakwitiranywa n’umwenda uburanwa – Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, ingingo ya 52, igika cya 2, agace ka 8. Incamake y ikibazo: Sosiyete RICHARDSTONE GENERAL TRADING Ltd yatanze ikirego mu Rukiko rw’Ubucuruzi ivuga ko yagize ibibazo byo kwishyura imyenda yayo harimo umwenda munini wa 150.000.000 Frw ifitiye COGEBANQUE Plc, isaba izahura ry’ubucuruzi n’irangiza ry’ibibazo riturutse ku gihombo no gushyiraho umucungamutungo w’agatenganyo. COGEBANQUE Plc yagobotse ku bushake muri urwo rubanza, ivuga ko izahura RICHARDSTONE GENERAL TRADING Ltd isaba ridashoboka, ngo kuko itashyize mu bikorwa gahunda y’icyo yasabiye inguzanyo yayihaye, no kuba itaragaragaje ahandi izakura ubwishyu. Urukiko rw’Ubucuruzi rwasanze izahura ritashoboka mu gihe umwenda RICHARDSTONEGENERAL TRADING Ltd yafashe muri COGEBANQUE Plc wakoreshejwe ibyo utasabiwe, maze rwemeza ko ritemewe, kuko nta mpamvu zumvikana zihari zijyanye n’icyo umwenda wasabiwe. RICHARDSTONE GENERAL TRADING Ltd ntiyishimiye iyo mikirize y’urubanza iyijuririra mu Rukiko Rukuru rw’Ubucuruzi, isaba ko izahura ry’ubucuruzi yasabye ryakwemezwa hagashyirwaho umucungamutungo w’agateganyo. Urukiko Rukuru rw’Ubucuruzi rwemeza ko ubujurire nta shingiro bufite, bityo ko imikirize y’urubanza rwaciwe n’Urukiko rw’Ubucuruzi idahindutse. RICHARDSTONE GENERAL TRADING Ltd yajuririye na none mu rukiko rw ubujurire irusaba kwemererwa izahura ry’ubucuruzi yasabye. COGEBANQUE Plc yatanze inzitizi yo kutakira ubu bujurire ivuga ko bwatanzwe nyuma y’igihe cy’ukwezi giteganywa n’amategeko; kandi ko butari mu bubasha bw’Urukiko

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rw’Ubujurire kubera agaciro k’ikiburanwa, no kuba kandi RICHARDSTONE GENERAL TRADING Ltd yaratsinzwe mu nkiko zombi zibanza hashingiwe ku mpamvu zimwe. Asobanura ko kuba umunsi wa nyuma wo kujurira warahuriranye n’umunsi w’impera z’icyumweru (ku cyumweru), bitaba impamvu yo kujurira itinze, kuko itegeko iteganya ko iminsi y’ikiruhuko yemewe n’iminsi y’impera y’icyumweru itabarwa mu kubara ibihe bivugwa mu itegeko, ni ukuvuga ibihe bibarwa umunsi ku munsi, ariko ko mu kubara ibihe bibarwa mu kwezi no mu mwaka, iminsi y’ikiruhuko n’iminsi y’impera z’icyumweru nayo ibarwa, bityo ko nta cyari kubuza RICHARDSTONE GENERAL TRADING Ltd gutanga ubujurire bwayo ku umunsi w’impera y’icyumweru, kuko ibirego bitangwa hifashishijwe sisitemu ya IECMS bitabaye ngombwa kuza ku Rukiko; bityo ko ubujurire bwayo butagomba kwakirwa kuko itubahirije ibihe byo kujurira. RICHARDSTONE GENERAL TRADING Ltd mu kwiregura ivuga ko isanga inzitizi yatanzwe na COGEBANQUE Plc nta shingiro ifite. Incamake y icyemezo: 1. Iyo umunsi wa nyuma wo kujurira ubaye ku munsi w’ikiruhuko, ubujurire butangwa ku munsi ukurikira w’akazi kandi bukakirwa ibirego bitangwa hifashishijwe sisitemu ya IECMS bitabaye ngombwa kuza ku Rukiko. 2. Ubujurire ntibwaba mu bubasha bw Urukiko rw Ubujurire iyo Izahura ry’ubucuruzi ryaregewe muri uru rukiko ritagenerwa agaciro mu mafaranga kandi ntiryakwitiranywa n’umwenda uburanwa. Inzitizi ifite ishingiro. Amagarama y’ urubanza ahwanye n ibyarukozwemo. Amategeko yashingiweho: Itegeko N°22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteg, ingingo ya 148. Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, ingingo ya 52, igika cya 2, agace ka 8. Imanza zifashishije: Urubanza RADAA 0012/12/CS rwaciwe ku wa 14/06/2013, haburana Akarere ka Gatsibo na Ntezirizaza Adrien na bagenzi be. Urubanza I. IMITERERE Y’URUBANZA

[1] Ku wa 15/10/2020, RICHARDSTONE GENERAL TRADING Ltd yatanze ikirego mu Rukiko rw’Ubucuruzi ivuga ko yagize ibibazo byo kwishyura imyenda yayo harimo umwenda munini wa 150.000.000 Frw ifitiye COGEBANQUE Plc, isaba izahura ry’ubucuruzi n’irangiza ry’ibibazo riturutse ku gihombo no gushyiraho umucungamutungo w’agatenganyo.

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COGEBANQUE Plc yagobotse ku bushake muri urwo rubanza, ivuga ko izahura RICHARDSTONE GENERAL TRADING Ltd isaba ridashoboka, ngo kuko itashyize mu bikorwa gahunda y’icyo yasabiye inguzanyo yayihaye, no kuba itaragaragaje ahandi izakura ubwishyu. [2] Mu rubanza RCOM 01617/2020/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 31/12/2020, urwo Rukiko rwasanze izahura ritashoboka mu gihe umwenda RICHARDSTONEGENERAL TRADING Ltd yafashe muri COGEBANQUE Plc wakoreshejwe ibyo utasabiwe, maze rwemeza ko ritemewe, kuko nta mpamvu zumvikana zihari zijyanye n’icyo umwenda wasabiwe, rutegeka ko ingwate y’amagarama yatanzwe iguma mu Isanduku ya Leta. [3] RICHARDSTONE GENERAL TRADING Ltd ntiyishimiye iyo mikirize y’urubanza iyijuririra mu Rukiko Rukuru rw’Ubucuruzi, isaba ko izahura ry’ubucuruzi yasabye ryakwemezwa hagashyirwaho umucungamutungo w’agateganyo. [4] Ku wa 17/12/2021, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOMA 00026/2021/HCC rwemeza ko ubujurire bwa RICHARDSTONE GENERAL TRADING Ltd nta shingiro bufite, ko imikirize y’urubanza RCOM 01617/2020/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 31/12/2020 idahindutse, rutegeka RICHARDSTONE GENERAL TRADING Ltd kwishyuira COGEBANQUE Plc 500.000 Frw y’indishyi z’igihembo cya Avoka. [5] RICHARDSTONE GENERAL TRADING Ltd yajuririye uru Rukiko irusaba kwemererwa izahura ry’ubucuruzi yasabye, maze ubujurire bwayo bwandikwa kuri RCOMAA 00025/2022/CA. COGEBANQUE Plc yatanze inzitizi yo kutakira ubu bujurire kubera impamvu eshatu zikurikira: kuba bwaratanzwe nyuma y’igihe cy’ukwezi giteganywa n’amategeko, kuba butari mu bubasha bw’Urukiko rw’Ubujurire kubera agaciro k’ikiburanwa, no kuba RICHARDSTONE GENERAL TRADING Ltd yaratsinzwe mu nkiko zombi zibanza hashingiwe ku mpamvu zimwe. [6] Iburanisha mu ruhame ry’urubanza ryabaye ku wa 01/11/2022, RICHARDSTONE GENERAL TRADING Ltd ihagarariwe na Me Ntwali Justin, COGEBANQUE Plc ihagarariwe na Me MUKAWERA Béatrice, hasuzumwa inzitizi zo kutakira ubujurire bwa RICHARDSTONE GENERAL TRADING Ltd zatanzwe na COGEBANQUE Plc.

II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO 1. Kumenya niba RICHARDSTONE GENERAL TRADING Ltd yarajuriye itinze [7] Uhagarariye COGEBANQUE Plc ashingiye ku ngingo ya 148 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 ko igihe ntarengwa cyo kujurira ari ukwezi kumwe (1) gitangira kubarwa kuva ku munsi umuburanyi yamenyeyeho ko urubanza rwasomwe, no ku ngingo ya 277 y’iryo Tegeko, iteganya ko ibihe byagenwe mu mezi no mu mwaka, bibarwa kuva

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ku itariki ibanza kugeza ku munsi ubanziriza itariki ya nyuma igikorwa kigomba kurangiriraho, avuga ko ubujurire bwatanzwe na RICHARDSTONE GENERAL TRADING Ltd butagomba kwakirwa, kuko yajuriye ikererewe, kuko itariki ya nyuma yo kujurira yari ku wa 16/01/2022 kuko urubanza rwaciwe ku wa 17/12/2021, ariko yo ijurira ku wa 17/01/2022. [8] Asobanura ko kuba umunsi wa nyuma wo kujurira wo ku wa 16/01/2022 warahuriranye n’umunsi w’impera z’icyumweru (ku cyumweru), bitaba impamvu yo kujurira itinze, kuko ingingo ya 276 y’Itegeko N° 22/2018 ryavuzwe haruguru, iteganya ko iminsi y’ikiruhuko yemewe n’iminsi y’impera y’icyumweru itabarwa mu kubara ibihe bivugwa mu ngingo ya 275, ni ukuvuga ibihe bibarwa umunsi ku munsi, ariko ko mu kubara ibihe bibarwa mu kwezi no mu mwaka, iminsi y’ikiruhuko n’iminsi y’impera z’icyumweru nayo ibarwa, ko rero nta cyari kubuza RICHARDSTONE GENERAL TRADING Ltd gutanga ubujurire bwayo ku wa 16/01/2022, nubwo wari umunsi w’impera y’icyumweru, kuko ibirego bitangwa hifashishijwe sisitemu ya IECMS bitabaye ngombwa kuza ku Rukiko; bityo ko ubujurire bwayo butagomba kwakirwa kuko itubahirije ibihe byo kujurira. [9] Uhagarariye RICHARDSTONE GENERAL TRADING Ltd mu kwiregura kuri iyi nzitizi, avuga ko ashingiye ku ngingo ya 276 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryibukijwe haruguru aho yongeraho iti: “nyamara, iyo umunsi igikorwa kigomba kurangiriraho ari umunsi w`ikiruhuko, icyo gihe cyongerwaho umunsi ukurikira w’akazi”, asanga inzitizi yatanzwe na COGEBANQUE Plc nta shingiro ifite. UKO URUKIKO RUBIBONA [10] Impaka kuri iyi nzitizi zishingiye ku kumenya niba mu gihe itariki ya nyuma yo kujurira yahuriranye n’umunsi w’ikiruhuko cyangwa se umunsi w’impera z’icyumweru icyo gihe cyongerwaho umunsi ukurikira w’akazi mu bihe bibarwa mu kwezi no mu mwaka. [11] Ingingo ya 148, igika cya mbere, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryibukijwe haruguru iteganya ibikurikira: “Igihe ntarengwa cyo kujurira ni ukwezi kumwe (1) gitangira kubarwa kuva ku munsi umuburanyi yamenyeyeho ko urubanza rwasomwe”. [12] Ingingo ya 277 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru iteganya ibikurikira: “Ku bihe byagenwe mu mezi no mu mwaka, bibarwa kuva ku itariki ibanza kugeza ku munsi ubanziriza itariki ya nyuma igikorwa kigomba kurangiriraho”. [13] Ingingo ya 276 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru iteganya ibikurikira: “Iminsi y’ikiruhuko yemewe n’iminsi y’impera y’icyumweru ntabwo ibarwa mu kubara ibihe bivugwa mu ngingo ya 275”1. Nyamara, iyo umunsi igikorwa kigomba kurangiriraho ari umunsi w`ikiruhuko, icyo gihe cyongerwaho umunsi ukurikira w’akazi. 1 Ku bihe bibarwa mu minsi cyangwa mu masaha, bibarwa umunsi ku munsi, n’isaha ku isaha hakurikijwe igihe bimara kandi umunsi igikorwa cyakoreweho ntubarwamo, ahubwo habarwa umunsi wa nyuma kigomba kurangiriraho.

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[14] Ku bijyanye n’iki kibazo cyo kumenya niba mu gihe itariki ya nyuma yo kujurira yahuriranye n’umunsi w’ikiruhuko icyo gihe cyongerwaho umunsi ukurikira w’akazi mu bihe bibarwa mu kwezi, uru Rukiko rurasanga iki kibazo gisa n’ikibazo cyasuzumwe n’Urukiko rw’Ikirenga mu rubanza RADAA 0012/12/CS rwaciwe ku wa 14/06/2013, haburana Akarere ka Gatsibo na Ntezirizaza Adrien na bagenzi be, aho rwasobanuye ko nubwo mu ngingo ya 371 y’Itegeko n° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi2, irebana n’ibihe bibarwa mu mezi no mu myaka, hatanditswemo ko ibyo bihe byongerwa iyo umunsi wa nyuma uhuye n’ikiruhuko nk’uko bivugwa mu ngingo ya 370 ku byerekeye ibihe bibarwa mu masaha no mu minsi, nta mpamvu igaragara, Umushingamategeko yaba yarashatse ko ukwongera umunsi ukurikira w’akazi ku gihe cy’ubujurire cyarangiraga ku munsi w’ikiruhuko bitakurikizwa no ku byerekeye ibihe bibarwa mu mezi no mu myaka, maze rwemeza ko igihe cy’ubujurire bw’Akarere ka Gatsibo cyagombaga kurangira ku cyumweru taliki ya 04/11/2012, kigomba kubarwa hongereweho umunsi ukurikira w’akazi, ni ukuvuga ku wa mbere taliki ya 05/11/2012, ari nawo munsi ubujurire bwashyikirijwe Urukiko rw’Ikirenga, bukaba rero bwaraziye igihe.3 [15] Ku birebana n’uru rubanza, Urukiko rurasanga urubanza RCOMA 00026/2021/HCC rujuririrwa rwaraciwe ku wa 17/12/2021, umunsi wa nyuma wo kujurira ukaba wari ku wa 16/01/2022, uwo munsi ukaba wari umunsi w’ikiruhuko kuko hari kucyumweru (Sunday/Dimanche), kuba rero RICHARDSTONE GENERAL TRADING Ltd yarajuriye kuwa mbere (Monday/Lundi) tariki 17/01/2022, ku munsi ukurikira w’akazi ntabwo yajuriye itinze, bityo inzitizi yatanzwe na COGEBANQUE Plc yo kutakira ubu bujurire kubera ko bwatanzwe mu bihe bidakurikije amategeko, nta shingiro ifite.

2.Kumenya niba ubujurire bwa RICHARDSTONE GENERAL TRADING Ltd butari mu bubasha bw’Urukiko rw’Ubujurire kubera agaciro k’ikiburanwa [16] Uhagarariye COGEBANQUE Plc ashingiye ku biteganywa n’ingingo ya 52, igika cya 2, agace ka 8 y’Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ko: ″Urukiko rw’Ubujurire rufite kandi ububasha bwo kuburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe (…) n’Urukiko Rukuru rw’Ubucuruzi iyo izo manza zagenwemo n’Urukiko indishyi zingana nibura na 75.000.000 Frw cyangwa zifite agaciro kagenwe n’Umucamanza mu gihe habaye impaka kangana na 75.000.000 Frw, asaba Urukiko rw’Ubujurire kutakira ngo rusuzume ubujurire bwa RICHARDSTONE GENERAL TRADING Ltd, kuko haba mu Rukiko 2 Twibutse ko ingingo ya 371 y’Itegeko N° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ryakurikizwaga icyo gihe, yateganyaga ibikurikira: “Ku bihe byagenwe mu mezi no mu mwaka, bibarwa kuva ku itariki ibanza kugeza ku munsi ubanziriza itariki ya nyuma igikorwa kigomba kurangiriraho”. Ibi bikaba bihura n’ibiteganywa mu ngingo ya 277 y’ Itegeko No 22/2018 ryo ku wa 29/04/2018 rikurikizwa ubu yibukijwe haruguru. 3 Reba igika cya 10 cy’urwo rubanza.

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rw’Ubucuruzi ndetse no mu Rukiko Rukuru rw’Ubucuruzi nta mpaka zishingiye ku mwenda wa COGEBANQUE Plc zigeze zibaho, kandi ko bigaragara ko uru Rukiko mu kwakira ubu bujurire hashingiwe ku kuba iyi sosiyete ifitiye COGEBANQUE Plc umwenda urenga 150.000.000 Frw. [17] Asobanura ko ikiburanwa guhera mu Rukiko rw’Ubucuruzi ari igihombo cy’isosiyete hagamijwe kuyizahura, kikaba kitagenerwa agaciro mu buryo bw’amafaranga, kandi ko icyo gihombo kidakwiye kwitiranwa n’umwenda urenga 150.000.000 Frw, RICHARDSTONE GENERAL TRADING Ltd yemera ko ibereyemo COGEBANQUE Ltd, kuko nubwo COGEBANQUE Ltd yagobotse ku bushake muri uru rubanza itarujemo igamije kuburana ibijyanye n’umwenda RICHARDSTONE GENERAL TRADING Ltd iyibereyemo, cyane ko nta n’impaka ababuranyi bigeze bawugiraho, bityo ko utagomba gushyingirwaho mu kwakira ubujurire bwa kabiri bwatanzwe na RICHARDSTONE GENERAL TRADING Ltd, nk’uko byasobanuwe n’Urukiko rw’Ubujurire mu rubanza RCOMAA 00046/2020/CA rwaciwe ku wa 05/03/2021 hagati ya FARAJA HOTEL na COGEBANQUE Ltd, haburanwa ibyerekeye izahura, aho mu gika cya 16 cy’urwo rubanza, uru Rukiko rwasanze inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire ifite ishingiro, kubera ko ikiburanwa kitashobora kugenerwa agaciro mu buryo bw’amafaranga, kuko kidakwiye kwitiranwa n’umwenda FARAJA HOTEL yari ibereyemo COGEBANQUE Plc cyane ko utigeze ugibwaho impaka mu manza zabanje. [18] Uhagarariye RICHARDSTONE GENERAL TRADING Ltd yiregura kuri iyi nzitizi avuga ko nta shingiro ifite, kuko izahura yasabye rishingiye ku mwenda ibereyemo COGEBANQUE Plc, ko rero ikiburanwa gishingiye ku mwenda RICHARDSTONE GENERAL TRADING Ltd ifitiye COGEBANQUE Plc yananiwe kwishyura. Asobanura ko nyuma yo guhura n’ikibazo cy’ubukungu gikomoka ku cyorezo cya Covid-19, yasabye izahura ry’ubucuruzi bwayo kugira ngo izashobore kwishyura umwenda urenga 150.000.000 Frw ibereyemo COGEBANQUE Plc, kuko imitungo yayo yatanzeho ingwate yari igiye gutezwa cyamunara. UKO URUKIKO RUBIBONA [19] Impaka kuri iyi nzitizi zishingiye ku kumenya niba RICHARDSTONE GENERAL TRADING Ltd yareze isaba kuzahurirwa ubucuruzi bwayo no gushyiraho umucungamutungo w’agateganyo ariko ikaba ifitiye COGEBANQUE Plc umwenda urenga 150.000.000 Frw ari impamvu ituma ubujurire bwayo buba mu bubasha bw’Urukiko rw’Ubujurire. [20] Ingingo ya 52, igika cya 2, agace ka 8, y’Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko ibikurikira: “Urukiko rw’Ubujurire rufite ububasha bwo kuburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe n’Urukiko Rukuru, Urukiko Rukuru rw’Ubucuruzi n’Urukiko Rukuru rwa Gisirikare, iyo izo manza: 8º zagenwemo n’urukiko indishyi zingana nibura na 75.000.000 Frw cyangwa zifite agaciro kagenwe n’umucamanza mu gihe habaye impaka kangana na 75.000.000 Frw”. [21] Dosiye y’urubanza igaragaza ko RICHARDSTONE GENERAL TRADING Ltd yatanze ikirego mu Rukiko rw’Ubucuruzi, isaba Urukiko izahura ry’ubucuruzi n’irangiza ry’ibibazo riturutse ku gihombo no gushyiraho Umucungamutungo w’agateganyo wayo, ikaba nta we yareze igira icyo isaba ko yategekwa. Inagaragaza ko COGEBANQUE Plc yagobotse muri urwo rubanza itagamije gusaba kwishyurwa umwenda wayo, ahubwo ko yari igamije gusaba Urukiko

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ko RICHARDSTONE GENERAL TRADING Ltd idakwiye guhabwa izahura ry’ubucuruzi isaba. [22] Kuri iki kibazo kijyanye no kumenya niba umuburanyi wareze asaba izahura ry’ubucuruzi bwe ariko akaba afite umwenda urenga 75.000.000 Frw ari impamvu ituma Urukiko rw’Ubujurire rugira ububasha bwo kuburanisha urwo rubanza, Urukiko rurasanga iki kibazo cyarakemuwe mu rubanza RCOMAA 00046/2020/CA rwaciwe n’uru Rukiko ku wa 05/03/2021, haburana FARAJA HOTEL Ltd na COGEBANQUE Plc, aho rwasobanuye ko ikiburanwa kijyanye no gusaba izahura ry’ubucuruzi cyaregewe na FARAJA Hotel Ltd guhera mu Rukiko rw’Ubucuruzi kidashobora kugenerwa agaciro mu buryo bw’amafaranga, kuko kidakwiye kwitiranwa n’umwenda urengeje 900.000.000 Frw FARAJA Hotel Ltd yemera ko ibereyemo COGEBANQUE Ltd, kuko COGEBANQUE Ltd yagobotse ku bushake muri uru rubanza itaje kuregera kwishyurwa, uwo mwenda ukaba nta mpaka wigeze uteza hagati y’ababuranyi mu rubanza ku nzego zabanjirije uru, ndetse hakaba nta n’urukiko rwabanjirije uru rwigeze ruca urubanza kuri uyu mwenda, maze rwanzura ko inzitizi y’iburabubasha bushingiye ku gaciro k’ikiburanwa yatanzwe na COGEBANQUE Plc ifite ishingiro. [23] Ku birebana n’uru rubanza, Urukiko rurasanga kuba RICHARDSTONE GENERAL TRADING Ltd yarareze isaba Urukiko izahura ry’ubucuruzi n’irangiza ry’ibibazo riturutse ku gihombo no gushyiraho Umucungamutungo w’agateganyo wayo, kuba COGEBANQUE Plc yaragobotse muri uru rubanza isaba ko RICHARDSTONE GENERAL TRADING Ltd itakwemererwa izahura ry’ubucuruzi isaba, kuba umwenda RICHARDSTONE GENERAL TRADING Ltd ibereyemo COGEBANQUE Plc atari wo uburanwa muri uru rubanza, Urukiko rurasanga ubujurire bwa RICHARDSTONE GENERAL TRADING Ltd butari mu bubasha bw’Urukiko rw’Ubujurire, kuko izahura ry’ubucuruzi isaba ridashobora kugenerwa agaciro mu mafaranga kandi rikaba ridakwiye kwitiranwa n’umwenda urenga 150.000.000 Frw RICHARDSTONE GENERAL TRADING Ltd ivuga ko ibereyemo COGEBANQUE Plc. Bityo inzitizi y’iburabubasha bw’uru Rukiko ishingiye ku gaciro k’ikiburanwa yatanzwe na COGEBANQUE Plc ifite ishingiro. [24] Urukiko rurasanga atari ngombwa gusuzuma inzitizi ijyanye no kuba RICHARDSTONE GENERAL TRADING Ltd yaratsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe, mu gihe Urukiko rwasanze ubu bujurire bwayo butari mu bubasha bwarwo kubera agaciro k’ikiburanwa. 3. Kumenya niba COGEBANQUE Plc yagenerwa amafaranga y’ikurikiranarubanza n’igihembo cya Avoka [25] Uhagarariye COGEBANQUE Plc asaba Urukiko rw’Ubujurire gutegeka RICHARDSTONE GENERAL TRADING Ltd guha COGEBANQUE Plc 1.000.000 Frw y’igihembo cya Avoka n’ikurikiranarubanza yiyongera kuyatanzwe mu rubanza rujuririrwa.

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[26] Uhagarariye RICHARDSTONE GENERAL TRADING Ltd avuga ko amafaranga y’ikurikiranarubanza n’igihembo cya Avoka COGEBANQUE Plc isaba nta shingiro afite, kubera ko ntaho ashingiye, cyane ko ari umufatanyabikorwa wayo.

UKO URUKIKO RUBIBONA [27] Ingingo ya 111 y’Itegeko N° 22/2018 ryo ku wa 28/04/2018 ryerekeye imiburanishirize y’imanza mbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibikurikira: “Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [28] Urukiko rurasanga kuba RICHARDSTONE GENERAL TRADING Ltd yarajuriye bwa kabiri muri uru Rukiko byaratumye COGEBANQUE Plc ishaka Avoka wo kuyiburanira kuri uru rwego, ikaba kandi hari ibyo yatakaje ikurikirana uru rubanza; bityo amafaranga y’igihembo cya Avoka n’ikurikiranarubanza isaba ko RICHARDSTONE GENERAL TRADING Ltd iyishyura afite ishingiro, ariko ayo isaba ni menshi harebwe ko urubanza rugarukiye ku nzitizi, mu bushishozi bwarwo, rukaba ruyigeneye 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza. III. ICYEMEZO CY’URUKIKO

[29] Rwemeje ko inzitizi y’iburabubasha bw’uru Rukiko yatanzwe na COGEBANQUE Plc ifite ishingiro. [30] Rwemeje ko ubujurire bwa RICHARDSTONE GENERAL TRADING Ltd butakiriwe, kuko butari mu bubasha bw’Urukiko rw’Ubujurire. [31] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na COGEBANQUE Plc bufite ishingiro. [32] Rutegetse RICHARDSTONE GENERAL TRADING Ltd kwishyura COGEBANQUE Plc 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza kuri uru rwego. [33] Ruvuze ko amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza.