<P> In Hinduism, a cow is regarded as the most venerated among all the domestic animals . It is believed that the cow, revered as a holy animal by Hindus, will help the deceased relative's journey to heaven . According to the historical evidence, when King Pratap Malla lost his son, his wife, the queen, remained grief - stricken . The king was very sad to see the condition of his beloved queen . The king, in spite of several efforts, could not lessen the grief of his wife . He desperately wanted to see a little smile on the lips of his sweetheart, and so he announced that anyone who made the queen laugh would be rewarded adequately . </P> <P> During the festival of Gaijatra, the cow procession was brought before the grief - stricken queen . Then the participants began ridiculing and be-fooling the important people of the society . Finally, when the social injustices and other evils were highlighted and attacked mercilessly, the queen could not help but smile . The queen laughed and the king instituted a tradition of including jokes, satire, mockery and lampoon into the Gaijatra celebration . </P> <P> After the procession is over, in the afternoon, nearly everyone takes part in another age - old tradition in which the participants dress up and wear masks . The occasion is filled with songs and jokes . Mockery and humor of every kind become the order of the day until late evening . Hence, Gaijatra is a healthy festival which enables the people to accept the reality of death and to prepare themselves for life after death . According to Hinduism, "whatever a man does in his life is a preparation leading to a good life after death". </P> <P> This festival takes place on the 2nd of Bhadon . Dancers once dressed up in tiger costumes but today it is merely a repetition of the Gai Jatra festival . </P>

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