Haripada Bhakto is one of the many respected traders in Ghorashal, a village located around 50 km from Dhaka. For the last 20-25 years, Bhakto has been running a shop at the Ghorashal Bazaar, buying and selling rice, pulses, vegetables and other basic essentials necessary to the villagers. In these many years, like the other proprietors and shopkeepers around, he has also been maintaining a 'Haalkhata', a traditional ledger book recording sales, purchases and most importantly, credits. "We get ready with preparations as soon as the month of Baishakh begins," says Bhakto. Like every year, this year, Bhakto and his team have begun to invite his clients and customers on Pahela Baishakh, also known as Haalkhatha among the trade's people in the bazaar. "Firstly, Haalkhatha does not always occur on April 14, because according to the Bangla Calender, Pahela Baishakha does not always coincide with the Roman date," Bhakto clarifies. "For instance, this year, Pahela Baishakh falls on April 15, which is why we will be celebrating Haalkhata on that day."
On this day, clients and customers are invited to have sweets, rice cakes, coconut water and seasonal fruits. Primarily, however, celebrating together is also a subtle way of reminding the customers to pay off their credits to the traders in the bazaar. "Many of our customers do pay us the credits mounting for the whole year," says Bhakto. "But frankly speaking, we get only 50 percent of our money. The rest is adjusted in the haalkhata for the year next."

Sajib Kumar Nandi is also a long-time trader at the Ghorashal Bazaar and has already begun to prepare sweets and rice-cakes for Haalkhata. "Haalkhata can go on for more than a day, since there are many customers and clients to entertain," says Nandi, who is also a member at the chamber of commerce at the Bazaar. "Like every year, this year also we gave out invitation cards for everyone." Nandi and his team are ready with home made roshogolla and thick aalu paratas with tea, for their guests. "We always expect at least two to three people to accompany our invited guest, which is why we always make extra food," explains Nandi. "Guests have started to come. As per the tradition, they are enjoying the food, and of course paying off their credits."