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The no moon day of the lunar dark fortnight (kartik krishna pachaya) of Kartik (October/November) is the day for making offerings to Goddess Maha-Laksmi at the treasury room. This day is the New Year eve according to the Nepal Samvat (Nepal Calendar).
Nepalis clean up their homes giving a special attention to the treasury room. They prepare a road map for Goddess Maha-Laksmi to reach the treasury room smearing a small area at the main entrance and from it a strip of path leading to their treasury room, dhukuti.
Nepalis make offerings to cows decorating their necks with marigold garlands, and smearing their forehead with vermillion, and giving good foods to cows on the morning of this day.
The Newar community closes the annual account of their businesses, as this day is the last day of a year, and makes offerings to Goddess Maha-Laksmi on the night.
Groups of women go from one house to another singing ‘bhailo’ songs asking for the gifts. They sing that the Bali Raja has sent them. Stepping on the head by his third foot, Lord Vishnu crushed down Bali Raja: a pious king.