Poila Boishakh is a traditional Bengali New Year celebration that is primarily observed in the state of West Bengal in India. Here is a detailed explanation of why the correct answer for this question is option 'B' - West Bengal.



- Poila Boishakh, also known as Pohela Boishakh, marks the first day of the Bengali calendar and is celebrated with great enthusiasm and joy.
- It is considered an auspicious day and holds cultural and historical significance for the Bengali community.
- The festival signifies new beginnings, and people celebrate it by expressing their hopes and aspirations for the upcoming year.



- West Bengal is the cultural hub of Bengal, and Poila Boishakh is one of the most important festivals celebrated in the state.
- The day starts with people waking up early in the morning and taking part in various cultural activities and rituals.
- One of the main attractions of the celebration is the 'Prabhat Pheris' or early morning processions where people sing traditional songs and dance to the beats of drums.
- The streets of Kolkata, the capital city of West Bengal, are adorned with colorful decorations, and people, dressed in traditional attire, gather in large numbers to witness the festivities.
- Many cultural programs and events are organized throughout the state, including music and dance performances, art exhibitions, and traditional food fairs.
- The celebration continues with people visiting temples and seeking blessings from the deities.
- Families and friends come together to enjoy special meals and exchange gifts.
- In rural areas, fairs and markets are set up where people can buy traditional clothes, jewelry, and handicrafts.



In conclusion, Poila Boishakh is primarily celebrated in the state of West Bengal in India. It is a significant festival that brings people together to celebrate the Bengali New Year and enjoy cultural activities, rituals, and delicious food.