The tradition of Pahela Baisakh celebrations in Old Dhaka has been changing with time. Old is always gold. The inhabitants who live here year after year have unusual traditions of their own. 'Dhakayas' used to celebrate Pahela Baisakh by opening fresh ledger, which is known as 'Halkhata'. They calculated the whole year's incomes and expenditures.But things are a bit different now. People usually spend the day having a lot of fun.