B.A. Sharma Commencement of New Year, end of the old year is the matter of astronomy. The Sun, the Stars, the Earth, the Moon are origin of Astronomy. Astronomy is science of Galaxy, in which innumerable worlds attached. The science of astrography beholds the origin of time, day, month and year. Year is derived from month, month from week, week from day, day from time. Steadily, the time factor has been adopted by various group of society. Therefore, the group of society has owned era according to the administrative head of the community as Cheiraoba also commenced to the same manner. But, perhaps time concept was born in the mind of human civilization after day and night commenced due to the earth’s own rotation on the exis of the south and north pole. It is obvious that earth has two regular movements i.e. rotation or movement from west to east, which born day and night system. Another movement is revolution around the sun on an orbit, which takes 365 days 6 hrs., approximately i.e. a year. Therein upon, the rotation and revolution of the earth planet taught us the time factor, which is now inculcating second, minute, hour, day, night, week, month, season, year and eras. Henceforth, advance time sensor system is overtaking the remote system of time inventory. However, the invention of time is the basis of the day and vice-versa; thereafter week, month year and era etc. It is true that to take one turn of the Earth of own is known as a day, i.e. day and night (day + night); say 12 + 12 hrs. : 24 hrs. approximately. Besides, due to elliptical shape of the orbit because of inclination of the earth planet from south to north, hence continuous system of revolution around the Sun the principle of equality of time in day and night become unequal and thus, different from day to another day. As because of the fact the LUNAR SYSTEM entered into account and season change creates. Consequent upon creation of day and night, a calendar year has been introduced as Solar-cum-Lunar system. So that the long 365 days and 6 hrs. have been systematized into day, week, month, season, year and eras. And now the differences of opinions of calenders are creating trouble due to differences in a day and another day. But, such differences should not be mythological creation in the society. It is the difference of the countless frictional factors which is normally not visible by the normal way. However, astronomy has the character of research but not as local matter. 2 – Although Another opinion of the Lunar system of calendar is : The moon is a sub-planet of the earth, rotating the earth within 30 days approximately. However, such account of 30 days took placed, so called a month also has differences due to rotation, revolution, inclination of the earth, hence elliptical orbit of the planet. But, another missing concept of two days in a month i.e. seven days is a week; four weeks, say 24 days and two days is a month. Such missing two days is the matter of confusion. But, there is another gross calculation is the moon rotates the earth with the velocity of 30 days journey to cover up the rotation of the earth. In which the 15th day old moon is called PURNA-MASH or PURNA shape of the moon or full shape of the moon, but the full moon is to go another 15 days journey to complete 30 days. Thereafter the moon complete one rotation so called invisible of the moon AMAVASHYA, after the journey of 30 days. Thus, 30 x 12 : 360 approximate days needs to complete a year. But, a calendar year according to the Lunar System is taking 360 + 11 days, which nutralised after 3 years as one Inter-Callery month (the MALAMASHA). On the other side, according to the Solar System of calender is showing 365 days and 6 hrs. The six hours is a year turned to 24 hrs. after 4 years. And therefore the year is called leave year, which comes after 4 years. Thus, such adjustment is made according to the velocity of the earth and moon and environment on the earth planet. Because, such friction of difference of time should normally be occurred; but, made adjustable month by month, as per revolution of the year. In the mean time the existence of the moon and it rotation become important for the human being on the environmental phenomena of the world. The day and night system is the boon to the living beings. Due to hot/cold system, changing of the monsoon the growth system is enhanced. Later the science of the Geology has been proof to be the origin of the sciences. Thus, Astrography invented, the science of the systems of sun, planets, sub-planets have been commenced into the mind of the human being. The distances in between man, animal, moving, non-moving living, non-living beings; the planetary have been made closer to time. According to the S ANATANA system of time believe to be begun with sun-rise to sun-set, Sun-set to sun-rise i.e. a day (day + night). Again a week i.e. seven days formation according to the stellograph, in the name of the planets as : RAVI RAVIBAR, SOM : SOMBAAR; MANGAL : MANGALBAAR; BUDDH : BUDDHABAAR; BRIHASPATI : BRIHASPATIBAAR; SUKRA : SUKRABAAR and SANI : SANIBAAR. The same character is appeared in Manipuri also as NONGMAICHING, NINGTHOUKABA, LEIBAKPOKPA, YUMSAKEISHA, SAGOLSEL, ERA1 & THANGJA. Also the seasonal changes over the year as BARSAAD, SITKAALIN, AUTOMN and BASANT etc are important in a year. Such rotation or turn-over of the time has own values. Therefore, It is observed that rotation of the moon around the earth is equally important as earth’s to the sun. And revolution of the seasons are causation of the right way of Divine presence, not religious. The fact of the SANATANA System of CHAIT – VAISHAAKH OR CHEIRAOBA; CHAHEE LAOBA; CHAHEE HOUBA are all the way to recall the RADIANT DIVINE BEGINNING of the first day of the year, so presumed according to the believe of the group of the society. It is neither argumentative nor puzzling factor in the society of different groups of communities of the world. It is the question of faith in Divine concept. It is not religious matter. Asronomy is for all, rotation of the moon is for all, rotation and revolution of the earth is for all; the sun, the stars, the galaxy, also for all; not belong to a particular religion or group. It is purely divine, only divine. Hope that Solar concept of CHEIRAOBA would be more easier and distinct to all than lunar calendar. But, both are creation of the system of time caused by the elliptical orbit through which route the earth travelled the sun followed by moon behind the earth planet. Such differences of time should leave to the creation of DIVINE POWER, not locally, not individual, not communally. Who introduced time not known, no one is entangled in it, should not involved in it. Should simply based on Divine, inspite of making more confused in the society. May Divine beginning and Divine conclusion be blessed upon to all human being on the earth.