Garga Chatterjee Transfer of power is one thing, liberation is quite another 14th April 2016 of the Gregorian calendar was the first day, the first of the month of Boishakh, of the year 1423 in the Bangla calendar (Bangabda). The night before, around 11pm, when I was returning home, I found police barricades blocking many streets leading up to the holy seat of Ma Kali of Kalighat in Kolkata. I live in the neighbourhood and I know what was up. Like every year, many business-people, traders and those who have to maintain accounts, were bringing a brand new fat accounts book (called Haalkhata or Jabdakhata) to be blessed by the holy mother. The whole area, especially, the approach to the Ma Kali temple at Kalighat was very busy. The thick crowds would continue till the late hours of the night, for the daybreak would usher in a new year and with that, a new financial year. A new financial year means a time for renewal, of recalculating starting inventory for traders. Thus, in Choitro, the last month of the previous year, there are steep discounts and selling activity in order to clear inventories as much as possible, so as to start the new financial year with minimal carry-overs in inventory. Thus, in Bengal (West and East), Odisha, Tripura, Assam, Manipur, Mithila, Nepal and other areas of eastern South Asia, which have a mid-April New Year, this is the season of sales and price-cuts. This goes by the contemporary name of 'Choitro Sale'. The mid-April New Year is also shared by several other peoples in this part of the world – most notably in Cambodia, Tamil Nadu, Sri Lanka, Thailand, Kerala, Chittagong Hill Tracts, Myanmar. These are all homelands of rice-growing peoples with cultural and civilizational links going back many centuries. Crop styles and harvest cycle similarities among people represent real civilizational continuities. They are quite different from the 'ancient and continuous civilization' type of myths that are invented by nation-states and then projected back into the past – the shape and size of these types of civilizational continuity claims are typically dictated by contemporary political needs, imaginations, yearnings and anxieties. The government financial year in the Indian Union starts on 1st April and ends of 31st March. Canada, Hong Kong, Myanmar, New Zealand and South Africa use the 1st April to 31st March financial years system for various purposes. Clearly, it is not crop patterns or anything tied to the citizen's practises within these widely geographically separated entities that unite them. The root of the unity is the British crown – which ruled created these political entities and ruled them, in the past and in some cases, at present too. What is also common is that in all these entities, the present administrative system has a continuity with British rule in terms of governance – all these entities have undergone transfer of power to natives and not capture of power by natives. Unsurprisingly, the government financial year of the United Kingdom runs from 1st April to 31st March. None of United Kingdom's two close neighbours - Ireland (succcessor of the Irish free state formed after violent anti-colonial struggle against English rule) and France has a similar financial calendar. In fact, world wide, a plurality of nation-states uses the Gregorian calendar year as the financial year for most purposes but even then there is huge heterogeneity, including major financial powers that do not follow the Gregorian calendar year as the financial year. In short, financial years vary widely across the world and this has not created any trouble in trade, commerce and international transactions. In the USA, which has many states, some individual states have a different financial year system that the federal government. Thus even when a stupendous majority speaks the same language, professes some form of Christianity as religion and are of White-Caucasian ethnic origin, there is space for diversity. Own needs take precedence over over-arching structures of uniformity. That is a sign of democratic deepening, of people's convenience mattering before any other reason.