The last day of the Hindu year of the Vikram era is celebrated as Diwali or festival of lights all over the State. According to the Purana, Lord Vishnu had rescued Goddess Lakshmi from the hold of King Bali on this day. It is also believed that on this day Lord Rama returned to Ayodhya. Sathia(Swastik) and Rangoli (making of attractive designs by coloured powder) marks every courtyard with rows and rows of earthen lamps lighting up the surrounding area and giving a special touch of festivity. Merchants worship Goddess Lakshmi and the books of accounts. At night firecrackers of various types are burnt by youngsters. The next day or Kartik Sud 1, the first of the Hindu calendar is celebrated as New Years Day with great solemnity.