Strict Burden of Proof for Demonstrating Rule Adoption by Corporations

When an autonomous statutory corporation seeks to justify adverse punitive action against a retired employee on the basis of external government service rules, the burden rests squarely upon the corporation to produce concrete documentary evidence establishing the formal adoption of those rules. A mere vague assertion of customary adherence or consistent administrative practice cannot compensate for the lack of a formal resolution, gazette notification, or board order adopting the external rules. In the absence of an official record evidencing that the competent decision-making body consciously resolved to adopt external pension and disciplinary rules, the corporation cannot claim the legal mantle of those provisions to exercise coercive or punitive powers over retired personnel. (Kadirkhan Ahmedkhan Pathan Vs The Maharashtra State Warehousing Corporation & Ors. | 2026 INSC 16)