The first day of the Bengali calendar’s year is celebrated as the New Year in Bangladesh. It is observed with great zeal and zest on the first day of Baisakh. One such day is the Bengali New Year Its main feature is that it is not a festival of the Hindus or the Buddhists alone. It is universal in nature. In fact, festivals not related to faith but materials in character are rare in the world. Its main point is that it is a social festival and its appeal is universal. The Halkhata function, observed generally by the merchant community, is still in vogue on the occasion of Pahela Baisakh.
