Bengali New Year is called " Naboborsho" or "Poila Baishakh" celebrated in West Bengal, and some parts of India which is first month of Bengali Calendar year in the month of 14th or 15th April which varies each year. Some people believe that it was during the time of emperor Akbar that the Bengali calendar was introduced. The emperor asked royal astronomer Fathullah Shirazi to create a new calendar combining the solar Hindu calendar and lunar Islamic calendar. The day is also significant for those who run businesses. For business and shop owners, Poila Baisakh marks the beginning of a new financial year. The owners then open a new ledger book on the occasion of Poila Baisakh. People offer pray to God on the auspicious occasion of 'Poila Baisakh' for blessing them with a good harvest and good Business. This lady went to Temple for offer pray to God during afternoon on the eve of Bengali New year.