West Bengal celebrates New year day today, while in Kerala it is celebrated as the auspicious harvest festival Vishu.The Bengali business community opens new books of Accounts known as ‘Halkhata’ today. People are visiting Dakshineswar and Kalighat temples since early morning. A number of cultural programmes have been planned to mark the day.In Kerala, devotees are thronging Lord Krishna temples in the state especially in Guruvayoor for holy Vishukani darshan. AIR correspondent reports that devotees in large number reach Lord Ayyappa temple in Sabarimala also