The day marks the beginning of the New Year in the traditional Hindu Solar Calendar.
On this particular day, a small pot filled with pana or a sweet drink of Mishri and water is hung on a basil (Tulsi) plant. There is a hole at the bottom of this pot which allows the water to fall from the pot, representing rain. The flour of horse gram chhatua, along with banana and curd, is consumed by the people of Odisha after offering it to the Tulsi plant
Picture courtesy: Soumya (from our instagram feed)
Also check Cuttack Durga Puja in a nice Video format