Labour Court finds Revenue Service Lesotho board in contempt, sentences members to prison

The Labour Court of Lesotho has delivered a stinging ruling against the Board of Revenue Service Lesotho (RSL), finding its members in contempt of court and sentencing them to 30 days’ imprisonment, a sentence which has been suspended on strict conditions.

In a ruling delivered on 17 December 2025, the President of the Labour Court held that the RSL board and senior officials deliberately disobeyed a lawful court order, despite being fully aware of its existence.

The matter arose from an interlocutory application for contempt of court brought by Mathabo Moneko, the applicant in the case. The respondents include the RSL board members and the institution itself.

In its findings, the court was unequivocal. It concluded that the respondents knowingly failed to act in accordance with an earlier order of the court, rejecting any suggestion that the order was unclear or that its authenticity was in doubt.

“We therefore come to the conclusion that the respondents deliberately disobeyed an order of this court knowing of its existence,” the court ruled.

While acknowledging the importance of Revenue Service Lesotho to the national economy and the perceived integrity and expertise of its board members and chief executive, the court stressed that no institution or individual is above the law.

“It should not be forgotten that this court is entrusted in ensuring equal protection of the law to everyone, hence the respondents are equal before the eye of the law,” the judgment states.

The court warned that continued non-compliance could leave it with no option but to commit the respondents to prison.

As part of the final order, the Labour Court ruled that:

• The respondents are sentenced to 30 days’ imprisonment for contempt of court.

• The sentence is wholly suspended indefinitely, on condition that the respondents purge their contempt by reinstating the applicant to her position, pending the finalisation of the main application.

• The respondents are ordered to pay the costs of the application on the ordinary scale.

The ruling sends a strong message about judicial authority and compliance with court orders, particularly by powerful public institutions. It also places immediate pressure on Revenue Service Lesotho and its board to comply with the court’s directive or face the real prospect of jail time.

The matter is expected to have significant implications for governance and accountability within state-linked institutions, especially where court orders are ignored or treated as optional.