The Mughals used "Halkhata Mahurat" to collect taxes and the tradition of Haal Khata is believed to be originated from this.
[5] On this day, Muslim businessmen start anew by writing 'Bismillah' or 'Elahi Bharsa' in their new account books and marks the event by Haal Khata dawat.
[6] The event is marked by a special Puja by the Hindu traders & shopkeepers.
[7] Seeking to improve their relationship with customers, traders give sweets, snacks, or gifts to them.
[8] The festival is celebrated in Bangladesh and West Bengal, Assam's Barak Valley and Tripura of India.