 The Bengali New Year or "Poila Baisakh" (the first day of the month of Baisakh) is celebrated on either 14 or 15 April on the basis of the lunar calendar of "Bangabda".Visitors to homes are greeted with sweets, and trade establishments are decorated with auspicious garlands of marigold and "aam" (mango) leaves.Shop-owners and businessmen offer puja at temples in the morning with new ledgers or "Halkhatas".