Bengali New Year: Pohela Boishakh

Bengali New Year or Pohela Boishakh is the first day of the Bengali calendar, celebrated in both Bangladesh and West Bengal, and in Bengali communities in Assam and Tripura. Pohela Boishakh connects all ethnic Bengalis irrespective of religious and regional differences. It falls on April 14 or April 15 of the Gregorian calendar depending on the use of the new amended or the old Bengali calendar respectively. In Bangladesh, it is celebrated on April 14 according to the official amended calendar designed by the Bangla Academy. In Bangladesh, Pohela Boishakh is a national holiday and in West Bengal and Assam it is a public (state) holiday and is publicly celebrated on April 15 every year.

History
Under the Mughals, agricultural taxes were collected according to the Hijri calendar. However, as the Hijri calendar is a purely lunar calendar, it does not coincide with the harvest. As a result, farmers were hard-pressed to pay taxes out of season. In order to streamline tax collection, the Mughal Emperor Akbar ordered a reform of the calendar. Accordingly, Fatehullah Shirazi, a renowned scholar and astronomer, formulated the Bengali year on the basis of the Hijri lunar and solar Hindu solar calendars. The new Fasli San (agricultural year) was introduced on 10/11 March 1584, but was dated from Akbar's ascension to the throne in 1556. The new year subsequently became known as Bônggabdo or Bengali year.
Celebrations of Pohela Boishakh started from Akbar's reign. It was customary to clear up all dues on the last day of Choitro. On the next day, or the first day of the new year, landlords would entertain their tenants with sweets. On this occasion there used to be fairs and other festivities. In due course the occasion became part of domestic and social life, and turned into a day of merriment. The main event of the day was to open a halkhata or new book of accounts. This was wholly a financial affair. In villages, towns and cities, traders and businessmen closed their old account books and opened new ones. They used to invite their customers to share sweets and renew their business relationship with them. This tradition is still practised, especially by jewellers.