The full moon day of Chaitra (March-April) is also observed as a sacred day in honor of Chitra Gupta (who is the record keeper of Yama and who
reads out the balance-sheet of each person's deeds, which are recorded in his great register Agra-sandhaani). On this day Chitra Gupta is worshipped. It is Chitra Gupta who maintains the accounts of our good and bad actions in this world, and we are rewarded or punished accordingly in the afterlife. The good and evil deeds
are reckoned and judgment passed by Yama. The good are then sent to one of the higher Lokas or worlds, and the sinful are sent to hell to receive their deserts.