With the advent of a new year comes the festival of Makara Sankranti or Maghi, a celebration dedicated to the deity Surya (sun). It marks the first day of the sun's transit into Makara (Capricorn), marking the end of the month with the winter solstice and the start of longer days.
The festivities associated with Makar Sankranti are known by various names, such as Maghi in parts of Haryana, Himachal Pradesh and Punjab, Makara Sankranti (Pedda Pandaga) in Maharashtra, Goa, Andhra Pradesh, West Bengal (also called Poush Sangkranti), Karnataka and Telangana, Sukarat in central India, Magh Bihu by Assamese, and Thai Pongal by Tamils.
Makar Sankranti is observed with social festivities such as colorful decorations, rural children going house to house, singing and asking for treats in some areas (or pocket money), melas (fairs), dances, kite flying, bonfires and feasts.
In West Bengal, Sankranti, also known as Poush Sankranti named after the Bengali month in which it falls, is celebrated as a harvest festival Poush Parbon. A variety of traditional Bengali sweets made with rice flour, coconut, milk and 'khejurer gur' (date palm jaggery) are prepared on this day. All sections of society participate in a three-day festival that begins on the day before Sankranti and ends on the day after. The Goddess Lakshmi is usually worshipped on the day of Sankranti.
In the Himalayan regions of Darjeeling, the festival is as known as Magey Sakrati. It is distinctly associated with the worship of Lord Shiva.
The day after Makar Sankranti the first day in the month Magh from Bengali calendar The Goddess Laxmi devi is worshiped. It is called Baharlaxmi Puja as the idol is worshiped in an open place.