This festival is observed largely in Odisha by both Arya and Anarya i.e, by general and Adivasi (Tribal) caste. Since this occasion falls just after the harvesting of the paddy crops is over in Odisha. Particularly, the festival is observed largely among all with joy and ceremony.In Jagannath temple at puri this festival is observed as Uttarayana Yatra and Uttarayan Vandapana of Lord Jagannath. People offer a special kind of newly harvested rice and sugarcane mixed with jaggery, grated coconut, banana, molasses, chenna (cheese), Khua, various fruits, dry fruits and milk called “Makara Chaula” to the presiding deity, the Sun God & lit solemn pyre for satisfying the evil elements plaguing household. This day is also observed in Jagannath temple, Puri with two popular Veshas (costumes) of Lord Jagannath i.e. Nabanka Vesha (one day before Makar Sankranti) and Makara Chaurashi Vesha (on the day of Makar Sankranti).In the districts of Mayurbhanj,Keonjhar and Sundargarh where the tribal population is more than forty per cent, the festival is celebrated with great joy and merriment.Moreover, the time of the festival is best suited for them as all agricultural operations are over by that time and each family possess something after the harvest. Liquor is freely consumed by men and women. They sing and dance and enjoy life for about a week. Young girls of certain communities mostly Kudumi, Bastiti, Rajual etc. worship ‘Tushu’, a female deity and immerse it in the river or tank singing songs of a special variety.