Halkhata is a new account book opened at the commencement of a new year. Opening of the book of accounts by shopkeepers, money lenders and other businessmen at the beginning of a Halkhata, New Year, is also referred to as notun khata, new book. Halkhata is observed mostly on Bengali New Year’s Day, first day of Baishakh. Some observe it on Akshaya Tritiya and others on Ram Navami. In parts of Howrah, Burdwan and Hooghly, Halsal (current year) ceremony along with Halkhata is held on the 13 th day of Baishakh (around April 26 annually). The business premises and the surroundings are thoroughly cleaned and spruced up with fresh coats of paint. The whole place is then decorated with flowers, mango leaves, sola (pith) flowers and garlands, colored streamers and other decorations. On the day of the puja, the businessman and his family take holy dip and then go to the business premises for the puja, which is performed by a priest. Usually small images of Ganesha and Lakshmi are