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The Department of Commerce, School of Management and Commerce Studies, successfully organized a Guest Lecture on "Budgeting and Policy Making in Governance: A Practical Perspective". The lecture was delivered by Prof. (Dr.) Rajeev S. Rana, Research Officer, Government of Uttarakhand, who provided deep insights into the functioning of budgeting and the policy-making process in governance. He highlighted the importance of transparency, accountability and resource allocation in ensuring effective administration and socio-economic development. The session was highly engaging and interactive, enabling students to connect classroom learning with practical applications in governance.