SIMACO LTD v. I&M BANK RWANDA PLC

# SIMACO LTD v. I&M BANK RWANDA PLC

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-02-21 - Case/document no.: RCOMAA 00089/2024/CA - Collection: Court of Appeal

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SIMACO LTD v. I&M BANK RWANDA PLC [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00089/2024/CA (Ngagi, P.J.) 21 Gashyantare 2025] Amategeko agenga ububasha bw’Inkiko – Ububasha bw’Urukiko rw’Ubujurire – Gutsindwa mu Nkiko zombi hashingiwe 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 arizo zagarutsweho mu bujurire kandi ko inkiko zombi zazishubijeho mu buryo bumwe. Incamake y’ikibazo: Uru rubanza rwatangiriye mu Rukiko rw’Ubucuruzi SIMACO Ltd irega I&M Bank Rwanda Plc iyisaba kuyisubiza ingwate z’imitungo 11 yatanze asaba inguzanyo. Ikavuga ko mu bihe bitandukanye yasabye I&M Bank Rwanda Plc kuyireka ikishyura hatabayeho kugurisha ingwate ikabyanga, isaba Urukiko gutegeka I&M Bank Rwanda Plc kuyisubiza ingwate zose yatanze, hagashyirwa mu bikorwa urubanza RS/INJUST/RCOM 00008/2021/SC kuko itigeze inanirana cyangwa ngo yange kwishyura umwenda yari iyifitiye, rukanayitegeka kuyishyura igihombo yatejwe no kugumana imitungo yayo, isoza isaba amafaranga y’ibyakoreshejwe mu rubanza. Urukiko rw’Ubucuruzi rwaciye urubanza rwemeza ko ikirego cya SIMACO Ltd gifite ishingiro kuri bimwe; ko I&M Rwanda Plc igomba gusubiza SIMACO Ltd imitungo 4 ndetse ko amafaranga y’igihombo SIMACO Ltd isaba itayahabwa. SIMACO Ltd yajuririye mu Rukiko Rukuru rw’Ubucuruzi isaba ko I&M Bank Rwanda Plc itegekwa kuyisubiza ingwate zigizwe n’imitungo itimukanwa cumi n’umwe (11) yatanze isaba inguzanyo, no kuyishyura indishyi z’igihombo yagize kubera imikorere yo kuyishyuza inguzanyo irenze iyo yagombaga kwishyura, ntinasubizwe ingwate yatanze. Ku rundi ruhande I&M Bank Rwanda Plc yajuririye ko itagombaga gutegekwa kwishyura ibyakoreshejwe mu rubanza. Urukiko Rukuru rw’Ubucuruzi nyuma yo guhuriza hamwe imanza zombi mu rubanza rumwe, rwaciye urwo rubanza rwemeza ko ubujurire bwa SIMACO Ltd na I&M Bank Rwanda Plc nta shingiro bufite, rutegeka ko ingwate z’imitungo 4 itaragurishijwe mu cyamunara, I&M isubiza SIMACO Ltd nkuko byemejwe ku rwego rwa mbere. SIMACO Ltd yajuririye mu Rukiko rw’Ubujurire, mu iburanisha ry’urubanza I&M Rwanda Plc itanga inzitizi y’iburabubasha rw’Urukiko rw’Ubujurire bwo kuburanisha ubujurire bwa kabiri bwa SIMACO Ltd kuko yatsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe. SIMACO Ltd kuri iyo nzitizi yiregura ivuga ko itahabwa ishingiro kuko ibyemezo byafashwe n’Inkiko zombi (Urukiko rw’Ubucuruzi n’Urukiko Rukuru rw’Ubucuruzi) butashingiye ku mpamvu zimwe. Ikavuga ko ubujurire bwayo buri mu bubasha bw’Urukiko rw’Ubujurire kuko itatsinzwe hashingiwe ku mpamvu 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)

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mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere arizo zagarutsweho mu bujurire kandi ko inkiko zombi zazishubijeho mu buryo bumwe. Icyo gihe ntiharebwa 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. Inzitizi ifite ishingiro.

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 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. RCOMAA 0048/16/CS; RRA vs SODAR Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 19/05/2017. RS/INJUST/RCOM 00002/2020/SC; Road Solution Pavement Products vs MAILCO Ltd, rwaciwe ku wa 25/09/2020. Urubanza I. IMITERERE Y’URUBANZA [1] Ku wa 29/07/2014, SIMACO Ltd yagiranye na I&M Bank Plc amasezerano y’inguzanyo ingana na 676.683.338 Frw ; ku wa 29/03/2017, hakozwe amasezerano y’ivugururwa ry’umwenda w’amafaranga 314,340,889 Frw. Muri ayo masezerano SIMACO Ltd yemera ko imitungo ikurikira ikomeza kuba ingwate za I&M Bank Rwanda Ltd (Securities to be maintained) : UPI 1/02/11/04/1153, UPI 1/02/07/03/1423, UPI1/03/10/02/1150, UPI 1/03/05/02/1843, UPI 5/07/09/02/2967, UPI 5/07/09/02/2968, UPI : 1/02/11/04/912, UPI : 1/02/11/04/1500, UPI : 1/02/11/04/1501, UPI : 1/02/11/04/1502 na UPI : 1/02/11/04/1503. [2] SIMACO Ltd ntiyashoboye kwishyura uwo mwenda nk’uko byumvikanyweho mu masezerano, ku wa 12/02/2018, I&M Bank Rwanda Plc iyiha integuza y’iminsi 7 inamenyesha ko umwenda ugeze kuri 248.384.992 Frw, ku wa 22/02/2018, iyimenyesha ko n’itishyura mu minsi mirongo itatu (30) hazabaho guteza cyamunara ingwate iyo Banki yahawe. [3] Nyuma y’uko impande zombi zitabashije kumvikana ku ngano y’umwenda ugomba kwishyurwa, SIMACO Ltd yareze I&M Bank Rwanda Plc mu Rukiko rw’Ubucuruzi, ikirego cyayo cyandikwa kuri RCOM 01927/2018/TC, irusaba kwemeza ingano y’umwenda nyakuri iyibereyemo, inavuga ko hari umwenda w’amadolari ibihumbi magana atanu (500,000 USD),

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itahawe kandi yari yarawemerewe, isaba n’indishyi zinyuranye. Ku wa 14/02/2019, Urukiko rw’Ubucuruzi rwaciye urubanza RCOM 01927/2018/TC, rwemeza ko nta kigaragaza ko I&M Bank Rwanda Plc yahaye SIMACO Ltd inguzanyo yo kuzana ibintu mu mahanga (import limit facility) ingana na 500,000 USD yari ihwanye na 341.718.300 Frw, rutegeka I&M Bank Rwanda Plc guha SIMACO Ltd indishyi z’igihombo yatejwe n’iryo kosa. Ku bijyanye n’imiburanire ya SIMACO Ltd ku ibarwa ry’ingano y’inguzanyo aho yemezaga ko yabazwe nabi Urukiko ntirwabiha ishingiro. [4] Impande zombi zajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi, ubujurire buhabwa RCOMA 00246/2019/HCC-00248/2019/HCC, ku wa 06/05/2020, urwo Rukiko rwemeza ko umwenda SIMACO Ltd igomba kwishyura I&M Bank Rwanda Plc, ungana na 241.384.417 Frw. Impande zombi zongeye kujuririra icyo cyemezo mu Rukiko rw’Ubujurire, maze mu rubanza RCOMAA 00048/2020/CA rwaciwe ku wa 14/05/2021, Urukiko rw’Ubujurire rutegeka SIMACO Ltd kwishyura I&M Bank 337.619.878 Frw akomoka ku mwenda n’inyungu zawo, ubazwe kugeza ku wa 09/04/2021, runayitegeka kwishyura I&M Bank Rwanda Plc 1.500.000 Frw akubiyemo ay’ikurikiranarubanza n’igihembo cya Avoka. [5] Nyuma y’uko urwo rubanza rubaye ndakuka, imwe mu mitungo yatanzweho ingwate na SIMACO Ltd ikurikira : UPI :1/02/11/04/1502, UPI :1/02/07/03/1423, UPI 1/03/05/02/1843, UPI :1/02/11/04/1500, UPI :1/02/11/04/1503, UPI 1/02/11/04/1501, UPI 5/07/09/02/2968 yagurishijwe mu cyamunara. [6] SIMACO Ltd yasubirishijemo urubanza RCOMAA 00048/2020/CA ku mpamvu z’akarengane, maze mu rubanza RS/INJUST/RCOM 00008/2021/SC rwaciwe 25/02/2022, Urukiko rw’Ikirenga rwemeza ko imikirize y’urubanza RCOMAA 00048/2020/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 14/05/2021 ihindutse ku bijyanye n’ingano y’umwenda. Rutegeka ko umwenda SIMACO Ltd igomba kwishyura I&M Bank Rwanda Plc ari 205.136.882 Frw. [7] Ku wa 13/02/2023, SIMACO Ltd yareze I&M Bank Rwanda Plc mu Rukiko rw’Ubucuruzi, irusaba kuyitegeka kuyisubiza ingwate zigizwe n’imitungo cumi n’umwe (11) yatanze isaba inguzanyo. Isobanura ko mu bihe bitandukanye yagiye yandikira I&M Bank Rwanda Plc isaba ko yayireka ikishyura umwenda iyifitiye ntigurishe ingwate ariko ntigire icyo ibikoraho, ko ku wa 30/03/2022 yayandikiye iyisaba gushyira mu bikorwa icyemezo cy’Urukiko rw’Ikirenga, ikayemerera kuyishyura umwenda wose hamwe ungana na 205.136.882Frw, nk’uko yabitegetswe n’Urukiko rw’Ikirenga, ariko ko itayihaye igisubizo. Ko ari yo mpamvu yatanze ikirego kugira ngo Urukiko rutegeke I&M Bank Rwanda Plc kuyisubiza ingwate zose yatanze, hagashyirwa mu bikorwa urubanza RS/INJUST/RCOM 00008/2021/SC kuko itigeze inanirana cyangwa ngo yange kwishyura umwenda yari iyifitiye, runayitegeke kuyishyura igihombo yatejwe no kugumana imitungo yayo, isoza isaba amafaranga y’ibyakoreshejwe mu rubanza. [8] I&M Bank Rwanda Plc yireguye ivuga ko nta kosa yakoze, kuko yagurishije ingwate yari yarahawe, ikabikora mu buryo bukurikije amategeko, SIMACO Ltd ikaba ifite uburenganzira ku mutungo wasigaye utagurishijwe ndetse n'uburenganzira ku mafaranga yasigaye yishyurwa umwenda. Itanga ikirego kiregera kwiregura isaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka.

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[9] Mu rubanza RCOM 00386/2023/TC rwaciwe ku wa 09/02/2024, Urukiko rw’Ubucuruzi rwemeje ko ikirego cya SIMACO Ltd gifite ishingiro kuri bimwe, ko I&M Bank Rwanda Plc igomba gusubiza SIMACO Ltd ingwate zitagurishijwe zigizwe n’imitungo ifite UPI : 1/02/11/04/1153, UPI : 1/02/11/04/912, UPI : 1/03/10/02/1150 na UPI :5/07/09/02/2967, ko amafaranga y’igihombo SIMACO Ltd isaba nta shingiro afite. Rutegeka I&M Bank Rwanda Plc guha SIMACO Ltd 500,000 Frw y’igihembo cya Avoka, 100.000 Frw y’ikurikiranarubanza, na 20.000 Frw y’igarama yatanze irega. Runategeka SIMACO Ltd gutanga amafaranga ibihumbi ijana (100.000 Frw) y’ihazabu mbonezamubano yaciwe kubera gutinza urubanza ariko ikaba itarayishyuye. [10] SIMACO Ltd yajuririye Urukiko Rukuru rw’Ubucuruzi, isaba ko I&M Bank Rwanda Plc itegekwa kuyisubiza ingwate zigizwe n’imitungo itimukanwa cumi n’umwe (11) yatanze isaba inguzanyo, no kwishyura SIMACO Ltd indishyi z’igihombo yagize kubera imikorere yo kuyishyuza inguzanyo irenze iyo yagombaga kwishyura, ntinasubizwe ingwate yatanze, ubujurire bwayo bwandikwa kuri RCOMA 00136/2024/HCC. I&M Bank Rwanda Plc na yo yarajuriye ivuga ko itagombaga gutegekwa kwishyura SIMACO Ltd amafaranga y’ibyakoreshejwe mu rubanza, ubujurire bwandikwa kuri RCOMA 00139/2024/HCC. Izo manza zombi zarahurijwe hamwe mu rubanza RCOMA 00136/2024/HCC-RCOMA 00139/2024/HCC kugira ngo ziburanishirizwe mu rubanza rumwe. [11] Mu rubanza RCOMA 00136/2024/HCC - RCOMA 00139/2024/HCC rwaciwe ku wa 31/10/2024, Urukiko Rukuru rw’Ubucuruzi rwemeje ko : - Ubujurire bwa SIMACO Ltd nta shingiro bufite ; - Ubujurire bwa I&M Bank Rwanda Plc nta shingiro bufite ; - I&M Bank Rwanda Plc igomba gusubiza SIMACO Ltd ingwate zitagurishijwe mu cyamunara, zigizwe n’imitungo UPI :1/02/11/04/1153 ; UPI :1/02/11/04/912 ; UPI :1/03/10/02/1150 na UPI :5/07/09/02/2967 ; nk’uko byemejwe mu rwego rwa mbere ; - I & M Bank Rwanda Plc igomba guha SIMACO Ltd 500,000 Frw y’igihembo cya Avoka, 100,000 Frwy’ikurikiranarubanza na 20,000 Frw y’igarama yatanze irega, nk’uko yemejwe mu rwego rwa mbere ; - SIMACO Ltd igomba kwishyura 100.000 Frw y’ihazabu mbonezamubano yaciwe kubera gutinza urubanza ariko ikaba itarayishyuye, nk’uko byemejwe mu rwego rwa mbere ; - Imikirize y’urubanza RCOM 00386/2023/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 09/02/2024 idahindutse. [12] SIMACO Ltd yajuririye uru Rukiko, ubujurire bwayo bwandikwa kuri RCOMAA 00089/2024/CA. Urubanza rwaburanishijwe mu ruhame ku wa 10/02/2025, SIMACO Ltd ititabye, naho I&M Bank Rwanda Plc ihagarariwe na Me Rusanganwa Jean Bosco, asaba ko urubanza rwaburanishwa SIMACO Ltd idahari, urubaza ruciwe rukazafatwa nkaho ababuranyi bombi bari bahari.

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[13] Nyuma yo kumva ubwo busabe bwa Me Rusanganwa Jean Bosco, Urukiko rwasanze mu nama ntegurarubanza yo ku wa 06/01/2025, SIMACO Ltd yari ihagarariwe n’Umuyobozi wayo Kalisa Jeremie yunganiwe na Me Mfashingabo Aimable, bamenyeshwa ko urubanza ruhawe itariki y’iburanisha y’agateganyo yo ku wa 10/02/2025 saa tatu (09 :00). Tariki 04/02/2025, binyuze muri sisitemu ya IECMS ababuranyi bamenyeshejwe ko urubanza ruzaburanishwa ku wa 10/02/2025 saa munani (14 :00). Ku wa 07/02/2025, Ubwanditsi bw’Urukiko mu butumwa bugufi bwanditse muri sisitemu ya IECMS bwibukije ababuranyi ko urubanza ruzaburanishwa ku wa 10/02/2025 saa munani (14 :00). Kuri iyo isaha ya saa munani yo ku wa 10/02/2025, Urukiko ruhamagaye urubanza rusanga I&M Bank Rwanda Plc ihagarariwe na Me Rusanganwa Jean Bosco, naho SIMACO Ltd ititabye kandi itagaragaje n’impamvu yatumye ititaba. Urukiko rushingiye ku biteganywa n’ingingo ya 54 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’Imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ijyanye n’uburenganzira bw’uregwa iyo urega atitabye, rushingiye kandi ku miterere y’uru rubanza kuko hagomba kubanza gusuzumwa inzitizi y’iburabubaha bw’uru Rukiko yatanzwe na I&M Bank Rwanda Plc ishingiye ku kuba SIMACO Ltd yaratsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe; rwafashe icyemezo mu ntebe cyo kuburanisha urubanza hagashingirwa ku myanzuro yatanzwe na SIMACO Ltd, urubanza ruciwe rugafatwa nk’aho ababuranyi bombi bari bahari, hasuzumwa inzitizi y’iburabubasha bw’uru Rukiko. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO 1.Kumenya niba SIMACO Ltd yaratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe ku buryo ubujurire bwayo bwaba butari mu bubasha bw’uru Rukiko [14] Uhagarariye I&M Bank Rwanda Plc ashingiye ku ngingo ya 52, igika cya 3, y’Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko iteganya ko ubujurire bwa kabiri budashobora kwakirwa ku muburanyi watsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe, no ku murongo watanzwe n’Urukiko rw’Ikirenga mu rubanza RC/INJUST/RCOM 00002/2020/SC rwaciwe ku wa 25/09/2020, haburana Road Solution Pavements Product Vs Mailco Ltd, ndetse no ku murongo watanzwe n’Urukiko rw’Ubujurire mu rubanza RCOMAA 00049/2023/CA, haburana ECOMAF Ltd na Bank of Kigali Plc, aho muri izo manza hagaragajwe ko mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe, hadashingirwa gusa ku kugereranya amagambo zakoresheje zisobanura impamvu z’icyemezo cyazo, ko ahubwo harebwa icyaburanwaga n’imitekerereze ya buri rukiko (raisonnement juridique) mu kugaragaza impamvu zashingiweho kugira ngo rugere ku cyemezo rwafashe, avuga ko Urukiko rw’Ubujurire rudafite ububasha bwo kuburanisha ubujurire bwa kabiri bwatanzwe na SIMACO Ltd, kuko yatsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe. [15] Asobanura ko mu rubanza RCOM 00386/2023/TC, SIMACO Ltd yatanze ikirego mu Rukiko rw’Ubucuruzi irusaba gutegeka I&M Bank Rwanda Plc kuyisubiza ingwate zigizwe n’imitungo cumi n’umwe (11) ndetse n’amafaranga y’igihombo, ko izo ari na zo mpamvu nyamukuru rwasuzumwe. Ku bijyanye no kumenya niba I&M Bank Rwanda Plc yategekwa gusubiza SIMACO Ltd imitungo 11 yayihayeho ingwate, avuga ko mu isesengura urwo Rukiko rwakoze mu bika bya 27, 28, 29 na 32 by’urubanza RCOM 00386/2023/TC, rwasanze kuba nyuma y’uko urubanza RCOMAA 00048/2020/CA rubaye Itegeko rukarangizwa hakagurishwa ingwate zifite UPI: 1/02/11/04/1502, UPI:1/02/07/03/1423, UPI:1/03/05/02/1843,

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UPI:1/02/11/04/1500,UPI: 1/02/11/04/1503, UPI: 1/02/11/04/1501 na UPI: 5/07/09/02/2968, byarakozwe mu buryo bwemewe n’amategeko, ko kuba ababuranira SIMACO Ltd bavuga ko hari gutegerezwa icyemezo cy’urubanza rusubirishamo ku mpamvu z’akarengane bitahabwa ishingiro, kuko ingingo ya 64 y’Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, iteganya ko gusubirishamo urubanza ku mpamvu z’akarengane bidahagarika irangizwa ryarwo. [16] Asobanura kandi ko mu gika cya 32, Urukiko rw’Ubucuruzi rwasobanuye ko kuba nyuma y’uko Urukiko rw’Ikirenga rugaragaje umwenda SIMACO Ltd yagombaga kwishyura ungana na 205 136 882 Frw, ku wa 18/12/2023, I&M Bank Rwanda Plc yarandikiye SIMACO Ltd ibaruwa iyimenyesha ko ku wa 8/04/2022, yasubijwe 131.682.996 Frw ahwanye na 337.619.878 Frw - 205.136.882 - 800.000 Frw), agashyirwa kuri konti yayo nº 25041368001 yari muri iyo Banki, no kuba dosiye igaragaza historique yerekana koko ko ayo mafaranga yashyizwe kuri konti ya SIMACO Ltd ku wa 8/04/2022, ikanagaragaza ibyemezo byatanzwe n’Umwanditsi Mukuru (Certificate of Mortgage Deregistration) byerekana ko imitungo ifite UPI: 1/02/11/04/1153, UPI: 1/02/11/04/912, UPI: 1/03/10/02/1150, UPI: 5/07/09/02/2967 yavanywe mu bugwate itaragurishijwe ikaba yaranavanywe mu bugwate, rusanga ari yo I&M Bank Rwanda Plc igomba gusubiza SIMACO Ltd . [17] Akomeza asobanura ko ibyo ari nabyo byagarutsweho mu isesengura Urukiko Rukuru rw’Ubucuruzi rwakoze kuva ku gika cya 32 kugeza ku cya 38 by’urubanza RCOMA 00136/2024/HCC - RCOMA 00139/2024/HCC, aho rwasanze imitungo ine (4) yanditse kuri UPI:1/02/11/04/1153, UPI:1/02/11/04/912, UPI:1/03/10/02/1150 na UPI:5/07/09/02/2967, itaragurishijwe mu cyamunara kuko umwenda wari wamaze kwishyurwa, ikaba yaravanywe mu bugwate, ari yo I&M Bank Rwanda Plc igomba gusubiza SIMACO Ltd, aho kuba imitungo cumi n’umwe (11) nk’uko iyi ibisaba. Naho mu gika cya 34 cy’urubanza RCOMA 00136/2024/HCC- RCOMA 00139/2024/HCC, rusanga imitungo ifite UPI : 1/02/11/04/1502, UPI :1/02/07/03/1423, UPI :1/03/05/02/1843, UPI :1/02/11/04/1500, UPI :1/02/11/04/1503, UPI : 1/02/11/04/1501 na UPI : 5/07/09/02/2968 yaragurishijwe mu buryo bukurikije amategeko. [18] Asobanura na none ko ku birebana n’indishyi zikomoka ku gihombo, impamvu Urukiko rw’Ubucuruzi rwashingiyeho zigaragara mu bika bya 39 na 40, by’urubanza RCOM 00386/2023/TC, aho mu gika cya 40 cy’urwo rubanza, Urukiko rwavuze ko amafaranga y’igihombo SIMACO Ltd isaba nta shingiro afite, mu gihe ibyakozwe byose byakurikije amategeko, naho mu isesengura Urukiko Rukuru rw’Ubucuruzi rwakoze mu bika bya 50 na 51 by’urubanza RCOMA 00136/2024/HCC - RCOMA 00139/2024/HCC, rwasanze I&M Bank Rwanda Plc yari ifite uburenganzira bwo kwemera cyangwa kutemera ko habaho guhererekanya ingwate SIMACO Ltd yasabaga mu ibaruwa yo ku wa 10/12/2018, bityo ko kuba itarasubije iyo baruwa, SIMACO Ltd itabishingiraho ngo ivuge ko I&M Bank Rwanda Plc yayiteje igihombo ngo ibisabire indishyi, naho mu gika cya 49 cy’urwo rubanza rushimangira ibyemejwe n’Urukiko rw’Ubucuruzi mu gika cya 32 cy’urubanza RCOM 00386/2023/TC ku bijyanye no kudasubiza imitungo cumi n’umwe (11 ) ndetse no kutagira indishyi z’igihombo zitegekwa kwishyurwa. Bityo ko hashingiwe ku bisobanuro bimaze gutangwa, no ku ngingo ya 52, igika cya 3 y’Itegeko N° 30/2018 ryavuzwe haruguru, ubujurire bwa SIMACO Ltd budakwiye kwakirwa, kubera ko yatsinzwe hashingiwe ku mpamvu zimwe mu Nkiko zombi zabanje.

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[19] Mu myanzuro yayo, SIMACO Ltd yiregura ivuga ko inzitizi yatanzwe na I&M Bank Rwanda Plc nta shingiro ifite, kuko ibyemezo byafashwe mu manza RCOM 000386/2023/TC rwaciwe n’Urukiko rw’Ubucuruzi n’ibyafashwe mu rubanza RCOMA 00136/2024/HCC - RCOMA 00139/2024/HCC bitashingiye ku mpamvu zimwe. Isobanura ko mu rubanza RCOM 000386/2023/TC, Urukiko rw’Ubucuruzi rwasuzumye ibijyanye no kumenya niba SIMACO Ltd yasubizwa ingwate zose yari yahaye I&M Bank Rwanda Plc hashingiwe ku kuba yaragiye iyisaba kwishyura umwenda ingwate ntizigurishwe ariko I&M Bank Rwanda Plc ntigire icyo isubiza, maze mu isesengura ry’icyo kibazo Urukiko rushingira ku ngingo ya 64 y’Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, ku ngingo ya 2 n’iya 11 z’Itegeko Nº13/2010 ryo ku wa 07/05/2010 rihindura kandi ryuzuza Itegeko Nº 10/2009 ryo ku wa 14/05/2009 ryerekeye ubugwate ku mutungo utimukanwa, hanyuma mu gika cya 30, rusanga isesengura ry’izi ngingo ryumvikanisha ko uwahawe umwenda asubizwa ingwate ze ari uko yishyuye umwenda wose. [20] Isobanura kandi ko mu isesengura Urukiko Rukuru rw’Ubucuruzi rwakoze mu gika cya 32, cy’urubanza RCOMA 00136/2024/HCC-RCOMA 00139/2024/HCC, rwasanze nyuma y’uko urubanza RCOMAA 00048/2020/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 14/05/2021 rubaye ndakuka, ari bwo I&M Bank Rwanda Plc yatangiye inzira yo kugurisha ingwate yahawe na SIMACO Ltd kugira ngo hishyurwe umwenda ungana na 337.619.878 Frw, naho mu gika cya 33, cy’urwo rubanza ruvuga ko imitungo yagurishijwe mu buryo bukurikije amategeko, kuko yagurishijwe mbere y’icyemezo nº 258/CJ/2021 cya Perezida w’Urukiko rw’Ikirenga cyo ku wa 28/10/2021, mu gika cya 34 cy’urwo rubanza ruvuga ko rusanga I&M Bank Rwanda Plc idakwiye gutegekwa gusubiza SIMACO Ltd ingwate zigizwe n’imitungo itandatu (6) ibaruye kuri UPI:1/02/11/04/1502, UPI:1/02/07/03/1423, UPI:1/03/05/02/1843, UPI:1/02/11/04/1500, UPI:1/02/11/04/1503 na UPI:1/02/11/04/1501 yatanze isaba inguzanyo, kuko zagurishijwe mu cyamunara mu buryo bukurikije amategeko. [21] Ikomeza isobanura ko mu gika cya 35 cy’urubanza RCOMA 00136/2024/HCC - RCOMA 00139/2024/HCC, Urukiko Rukuru rw’Ubucuruzi rwavuze ko ku bijyanye n’umutungo wanditse kuri UPI: 5/07/09/02/2968 wagurishijwe ku wa 06/11/2021, cyamunara ikemezwa n’Umwanditsi Mukuru ku wa 12/11/2021, bigaragara ko wagurishijwe nyuma y’icyemezo nº258/CJ/2021 cyo ku wa 28/10/2021 cya Perezida w’Urukiko rw’Ikirenga cyemeza akarengane, hanyuma rushingira ku kuba nta cyemeza ko I&M Bank Rwanda Plc, Umwanditsi Mukuru ndetse n’uwari ushinzwe kugurisha ingwate bamenyeshejwe na SIMACO Ltd icyemezo nº258/CJ/2021. Bityo ko Urukiko Rukuru rw’Ubucuruzi rwashingiye ku kuba SIMACO Ltd itaramenyesheje abo bireba icyemezo cya Perezida w’Urukiko rw’Ikirenga cyemeza akarengane, ko rero impamvu zashingiweho mu gufata icyemezo mu Nkiko zombi zabanje atari zimwe. [22] Isobanura kandi ko mu isesengura Urukiko rw’Ubucuruzi rwakoze, mu gika cya 30 cy’urubanza RCOM 000386/2023/TC, rwavuze ko uwahawe umwenda asubizwa ingwate ze ari uko yishyuye umwenda wose, ko ariko mu isesengura Urukiko Rukuru rw’Ubucuruzi rwakoze mu gika cya 35 cy’urubanza RCOMA 00136/2024/HCC - RCOMA 00139/2024/HCC, rwashingiye icyemezo cyarwo ku kuba nta kigaragaza ko SIMACO Ltd yamenyesheje I&M Bank Rwanda Plc, Umwanditsi Mukuru ndetse n’uwari ushinzwe kugurisha ingwate icyemezo cya Perezida w’Urukiko rw’Ikirenga nº258/CJ/2021 cyemeza akarengane. Naho mu gika cya 49 cy’urwo rubanza, rukavuga ko SIMACO Ltd idakwiye gusubizwa ingwate zayo cumi n’imwe (11), kubera ko nyuma y’uko Urukiko rw’Ikirenga rugaragaje ko umwenda SIMACO Ltd yagombaga kwishyura ungana 205.136.882 Frw, ku wa 18/12/2023 I&M Bank Rwanda Plc yandikiye

## Page 8

SIMACO Ltd iyimenyesha ko ku wa 08/04/2022 yasubijwe 131.682.996 Frw ahwanye na (337.619.878 Frw – 205.136.882 Frw- 800.000 Frw), agashyirwa kuri konti yayo nº 25041368001 yari muri iyo Banki, kuko historique yerekana ko koko ayo mafaranga yashyizwe kuri konti ya SIMACO Ltd ku wa 08/04/2022. [23] Isobanura na none ko ku bijyanye n’indishyi zari zasabwe zikomoka ku gihombo, inkiko zombi zabanje zitashingiye ku mpamvu zimwe, kuko mu gika cya 40 cy’urubanza RCOM 000386/2023/TC, Urukiko rw’Ubucuruzi rwavuze ko hashingiwe ku ngingo zimaze kuvugwa, rusanga ibyo ababuranira SIMACO Ltd bashingiraho by’uko ngo SIMACO Ltd yasabye ko yishyura umwenda wa I&M Bank Rwanda Plc ariko ngo ntigire icyo iyisubiza bitashingirwaho mu kuyiha amafaranga y’igihombo iregera, kuko yari ifite uburenganzira bwo kwishyura uwo mwenda hanyuma igasubizwa ingwate zayo, ko kuba rero itarawishyuye iyo Banki igakoresha uburenganzira yemererwa n’amategeko bwo kugurisha ingwate yahawe ndetse n’amafaranga yasagutse ikaba yarayasubije SIMACO Ltd, amafaranga y’igihombo isaba nta shingiro afite, mu gihe ibyakozwe byose byakurikije amategeko. Naho mu isesengura Urukiko Rukuru rw’Ubucuruzi rwakoze mu gika 51 cy’urubanza RCOMA 00136/2024/HCC - RCOMA 00139/2024/HCC, rwavuze ko rusanga I&M Bank Rwanda Plc yari ifite uburenganzira bwo kwemera cyangwa kutemera ko habaho guhererekanya ingwate SIMACO Ltd yasabaga mu ibaruwa yo ku wa 10/12/2018, bityo kuba itarasubije iyo baruwa, SIMACO Ltd itabishingiraho ngo ivuge ko I&M Bank Rwanda Plc yayiteje igihombo, ngo ibisabire indishyi. Bityo ko ubujurire bwa SIMACO Ltd buri mu bubasha bw’Urukiko rw’Ubujurire kuko itatsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe. UKO URUKIKO RUBIBONA [24] 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.” [25] 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. [26] Nk’uko byafashweho umurongo mu manza zaciwe n’Urukiko rw’Ikirenga, 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 arizo zagarutsweho mu bujurire kandi ko inkiko zombi zazishubijeho mu buryo bumwe1. 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

1 Reba urubanza Nº RS/INJUST/RCOM 00002/2020/SC rwaciwe ku wa 29/9/2020 haburana Road Solutions Pavement Products na MAIL CO Ltd.

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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 bikenewe2. [27] Na none mu rubanza RCOMAA 0048/16/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 19/05/2017, haburana RRA na SODAR Ltd3, 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. [28] Nk’uko bigaragara mu rubanza RCOM 00386/2023/TC rwaciwe ku wa 09/02/2024, SIMACO Ltd yareze I&M Bank Rwanda Plc mu Rukiko rw’Ubucuruzi irusaba kuyitegeka gusubiza SIMACO Ltd ingwate zigizwe n’imitungo 11 yatanze isaba inguzanyo. Urwo Rukiko rwasuzumye ikibazo cyo kumenya niba I&M Bank Rwanda Plc yategekwa gusubiza SIMACO Ltd imitungo yose yayihayeho ingwate, icyo kumenya ishingiro ry’amafaranga y’igihombo asabwa na SIMACO Ltd. Ikindi kibazo cyasuzumwe kidakunda kuza mu igereranya kuko aba ari ingaruka n’ikijyanye n’amafaranga yakoreshwejwe mu rubanza. Hari n’icyo kumenya niba SIMACO Ltd yategekwa kwishyura amafaranga y’ihazabu mbonezamubano yaciwe kubera gutinza urubanza ariko ntiyatange. Bivuze ko ibibazo by’ingenzi ari bibiri bibanza, Urukiko ruza kureba ko byagarutsweho mu Rukiko Rukuru rw’Ubucuruzi. [29] Mu rubanza RCOMA 00136/2024/HCC - RCOMA 00139/2024/HCC rwaciwe ku wa 31/10/2024, Urukiko Rukuru rw’Ubucuruzi rwasuzumye ibibazo byo kumenya niba I&M Bank Rwanda Plc yategekwa gusubiza SIMACO Ltd ingwate zigizwe n’imitungo 11 itimukanwa yatanze isaba inguzanyo, kumenya niba I&M Bank Rwanda Plc yategekwa kwishyura SIMACO Ltd indishyi z’igihombo yagize kubera imikorere yo kuyishyuza inguzanyo irenze iyo yagombaga kwishyura, ntinasubizwe ingwate yatanze, n’ikijyanye n’amafaranga y’ibyagiye ku rubanza. Kitari bujye mu igereranya kuko ari ingaruka. Bivuze ko ibibazo bibiri bibanza ari byo bigomba kwitabwaho hasuzumwa niba SIMACO Ltd yaratsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe. Bityo ibibazo byasuzumwe n’inkiko zombi ni bimwe nubwo zitakoresheje amagambo amwe, kandi ibi binahura n’umurongo watanzwe n‘Urukiko rw’Ikirenga mu rubanza RS/INJUST/RCOM 00003/2020/SC rwibukijwe haruguru, aho rwasobanuye 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.

2 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). 3 Reba igika cya 18 cy’urwo rubanza. Reba na none urubanza No RS/INJUST/RCOM 00002/2020/SC hagati ya Road Solution Pavement Products na MAILCO Ltd, rwaciwe ku wa 25/09/2020, igika cya 24.

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[30] Ku kibazo cyo kumenya niba I&M Bank Rwanda Plc yategekwa gusubiza SIMACO Ltd imitungo yose yayihayeho ingwate, Urukiko rw’Ubucuruzi, rumaze gusesengura ibikubiye mu ngingo ya 64 y’itegeko No 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko ivuga ku irangiza ry’urubanza rwasabiwe gusubirwamo ku mpamvu z’akarengane ( ibika bya 22 na 23), iya 2 y’ Itegeko n°13/2010 ryo ku wa 07/05/2010 rihindura kandi ryuzuza itegeko n° 10/2009 ryo kuwa 14/05/2009 ryerekeye ubugwate ku mutungo utimukanwa, n’iya 11 y’itegeko N°10/2009 ryo ku wa 14/05/2009 ryerekeye ubugwate ku mutungo utimukanwa nk’uko ryahinduwe kandi ryujujwe kugeza ubu (ibika bya 24-26), no kwibutsa ibikubiye muri dosiye y’urubanza (igika cya 28); mu gika cya 29, rwasanze kuba nyuma yuko urubanza RCOMAA 00048/2020/CA rwaciwe n’Urukiko rw’Ubujurire rubaye itegeko rukarangizwa hagurishwa ingwate zifite UPI: 1/02/11/04/1502;UPI: 1/02/07/03/1423; UPI:1/03/05/02/1843, UPI:1/02/11/04/1500, UPI:1/02/11/04/1503, UPI: 1/02/11/04/1501 na UPI:5/07/09/02/2968, izo ngwate zaragurishijwe mu buryo bwemewe n’amategeko, ko kandi ibyo ababuranira SIMACO Ltd bavuga ko hari gutegerezwa icyemezo cy’urubanza rusubirishamo ku mpamvu z’akarengane nta shingiro byahabwa, kuko nk’uko ingingo ya 64 y’itegeko No 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko yavuzwe haruguru ibiteganya, gusubirishamo urubanza ku mpamvu z’akarengane bidahagarika irangizwa ryarwo, ko kandi uwahawe umwenda asubizwa ingwate ze ari uko yishyuye umwenda wose. Rwasanze kandi nyuma y’aho urubanza rwaciwe n’Urukiko rw’Ikirenga rugaragarije ingano y’umwenda SIMACO Ltd ibereyemo I&M Bank Rwanda Plc, iyi ikayisubiza ikinyuranyo cy’amafaranga yagaragajwe, ikanagaragaza ibyemezo byatanzwe n’Umwanditsi Mukuru (Certificate of Mortgage Deregistration) byerekana ko imitungo ibaruye kuri UPI: 1/02/11/04/1153,UPI:1/02/11/04/912, UPI1/03/10/02/1150, UPI: 5/07/09/02/2967 yavanywe mu bugwate; Urukiko rubona iyo mitungo itaragurishijwe ikaba yaranavanywe mu bugwate ari yo I&Bank Rwanda Plc igomba gusubiza SIMACO Ltd. [31] Kuri iki kibazo, ku bujurire bwa SIMACO Ltd, Urukiko Rukuru rw’Ubucuruzi, narwo rumaze gusesengura ingingo ya 64 y’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko (igika cya 25), iya 11 y’itegeko N°10/2009 ryo ku wa 14/05/2009 ryerekeye ubugwate ku mutungo utimukanwa, nk’uko ryahinduwe kandi rikuzuzwa kugeza ubu (igika cya 26), no kwibutsa uko byagiye bigenda n’imanza zaciwe (ibika bya 27-33); mu gika cya 34 rwasanze I&M Bank Rwanda Plc idakwiye gutegekwa gusubiza SIMACO Ltd ingwate zigizwe n’imitungo ifite UPI:1/02/11/04/1502; UPI:1/02/07/03/1423, UPI:1/03/05/02/1843, UPI:1/02/11/04/1500,UPI:1/02/11/04/1503 na UPI:1/02/11/04/1501 yatanze isaba inguzanyo kuko zagurishijwe mu cyamunara mu buryo bukurikije amategeko. Mu gika cya 38, Urukiko rwasanze imitungo ine (4) yanditse kuri UPI:1/02/11/04/1153; UPI:1/02/11/04/912; UPI:1/03/10/02/1150 na UPI:5/07/09/02/2967, itaragurishijwe mu cyamunara kuko umwenda wari wamaze kwishyurwa; ikaba yaravanywe mu bugwate, ari yo I&M Bank Rwanda Plc igomba gusubiza SIMACO Ltd; aho kuba imitungo cumi n’umwe (11) nk’uko bisabwa na SIMACO Ltd; bityo iby’uko I&M Bank Rwanda Plc yategekwa gusubiza SIMACO Ltd ingwate zigizwe n’imitungo 11 itimukanwa yatanze isaba inguzanyo, bikaba nta shingiro bifite. [32] Urukiko rurasanga kuri iki kibazo kimaze gusuzumwa, nubwo Urukiko Rukuru rw’Ubucuruzi rwarambuye ibisobanuro, ariko iby’ingenzi, inkiko zombi zahuriyeho byatsinze SIMACO Ltd ni uko gusubirishamo urubanza ku mpamvu z’akarengane bidahagarika irangizwa ryarwo nk’uko ingingo ya 64 y’itegeko No 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko ibiteganya. Ikindi ni uko ibyo SIMACO Ltd ivuga ko yasubizwa imitungo 11 nta shingiro bifite, ko ahubwo igomba gusubizwa imitungo 4 yavanywe mu bugwate, kuko indi 7

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yagurishijwe mu cyamunara mu buryo bukurikije amategeko. Urukiko rurasanga rero kuri iki kibazo, SIMACO Ltd yaratsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe. [33] Ku kibazo kijyanye no kumenya ishingiro ry’amafaranga y’igihombo asabwa na SIMACO Ltd, Urukiko rw’Ubucuruzi, mu bika bya 37-40, rusesenguriye hamwe, ingingo ya 11 n’iya 22 z’Itegeko N°10/2009 ryo ku wa 14/05/2009 ryibukijjwe haruguru, rwasanze igihe cyose yishyuye umwenda aba afite uburenganzira bwo gusubizwa ingwate ye ; haramuka habaye kuyigurisha agahabwa amafaranga asagutse. Rusanga kuba SIMACO Ltd itarishyuye umwenda Banki igakoresha uburenganzira yemererwa n’amategeko bwo kugurisha ingwate yahawe ndetse n’amafaranga yasagutse ikaba yarayasubije SIMACO Ltd, amafaranga y’igihombo SIMACO Ltd isaba nta shingiro afite mu gihe ibyakozwe byose byakurikije amategeko. [34] Kuri iki kibazo, Urukiko Rukuru rw’Ubucuruzi, rumaze gusesengura ibikubiye mu ngingo ya 11, n’iya 12 z’Itegeko N°10/2009 ryo ku wa 14/05/2009 ryibukijjwe haruguru no kwibutsa ibikubiye mu gika cya 38 cy’urubanza rwaciwe n’Urukiko rw’Ubucuruzi ko imitungo ya SIMACO Ltd yagurishijwe mu buryo bukurikije amategeko ikaba itaragombaga gusubizwa, n’igomba gusubizwa kuko itari mu bugwate, mu gika cya 49, Urukiko rwasanze iby’uko I&M Bank Rwanda Plc yategekwa kwishyura SIMACO Ltd indishyi z’igihombo yagize kubera imikorere yo kuyishyuza inguzanyo irenze iyo yagombaga kwishyura, ntinasubizwe ingwate yatanze, nta shingiro bifite. [35] Kuri iki kibazo, Urukiko rurasanga inkiko zombi zarahurije ku kuba nta gihombo I&M Bank Rwanda Plc yateje SIMACO Ltd cyatuma icyibwa indishyi, kuko ibyakozwe byose byakurikije amategeko ; bityo kuri iki kibazo nabwo, SIMACO Ltd yatsinzwe mu nkiko zombi hashingiweho ku mpamvu zimwe. [36] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga imitekerereze y’inkiko zombi ku bibazo by‘ingenzi inkiko zombi zasuzumye binajyanye n’ibyo SIMACO Ltd yaregeye, ari imwe, bikaba byumvikana ko SIMACO Ltd yatsinzwe muri izo nkiko hashingiwe ku mpamvu zimwe ; bityo ubujurire bwayo bukaba butakiriwe ngo busuzumwe, kuko butari mu bubasha bw’Urukiko rw’Ubujurire. 2.Kumenya niba indishyi zo gushorwa mu manza, amafaranga y’ikurikiranarubanza n’igihembo cya Avoka bisabwa muri uru rubanza bifite ishingiro [37] Uhagarariye I and M BANK RWANDA Plc ashingiye ku ngingo za 111 na 152 z’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’Imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, no ku ngingo ya 26, 2.3 y’Amabwiriza Nº 01/2014 agenga ibihembo mbonera by’abavoka, asaba Urukiko rw’Ubujurire gutegeka SIMACO Ltd kwishyura I&M BANK (RWANDA) Plc amafaranga miliyoni ebyiri (2,000,000 Frw) y’ikurikiranarubanza n’igihembo cy’Avoka. [38] Mu myanzuro yayo, SIMACO Ltd ivuga ko amafaranga y’ibyagiye ku rubanza I&M BANK RWANDA Plc isaba nta shingiro afite, ko Urukiko ruramutse rubibonye ukundi, rwazashingira ku ngingo ya 34 y’Amabwiriza ashyiraho ibihembo mbonera by’Abavoka, iteganya ko mu bujurire Avoka agenerwa igihembo kingana na ½ cy’igihembo yagenewe ku rwego rubanza. Ivuga kandi ko isaba Urukiko gutegeka I&M Bank Rwanda Plc guha SIMACO Ltd miliyoni ebyiri (2.000.000 Frw) y’ikurikiranarubanza n’igihembo cya Avoka.

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UKO URUKIKO RUBIBONA [39] 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 : “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”. [40] Urukiko rurasanga amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza I&M Bank Rwanda Plc isaba ikwiye kuyahabwa kuko inzitizi yatanze ifite ishingiro kandi bikaba byarabaye ngombwa ko ishaka Avoka wo kuyiburanira ; 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 SIMACO Ltd. Rurasanga ayo SIMACO isaba ntayo igomba guhabwa, kuko ntaho yaba ashingiye mu gihe ubujurire bwayo butakiriwe. III. ICYEMEZO CY’URUKIKO [41] Rwemeje ko inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire yatanzwe na I&M Bank Rwanda Plc ifite ishingiro. [42] Rwemeje ko ubujurire bwa SIMACO Ltd butakiriwe kuko butari mu bubasha bw’Urukiko rw’Ubujurire. [43] Rutegetse SIMACO Ltd kwishyura I&M Bank Rwanda Plc amafaranga ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka n’amafaranga ibihumbi magana abiri (200.000 Frw) y’ikurikiranarubanza, kuri uru rwego. [44] Ruvuze ko amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza