Dhaka, April 14 -- Chaitra Sankranti was observed on Sunday and Pohela Boishakh will be observed on Monday. These two days are significant especially for those who are businessmen. Halkhata, symbolic act of starting the new year with fresh financial records, is a Bengali tradition of opening new ledger books for account-keeping.Itis particularly associated with the celebrations of Chaitra Sankranti and PohelaBoishakh.In Barishal too, this custom of Halkhata is appreciated by people of all communities. On this day, traders settle accounts in new ledgers. Although Halkhata is originally a commercial custom, it has become a social custom over time. In fact, this day creates an opportunity to further strengthen the business relationship betwe...