Question

Ten lines on New year celebration

Answer 1

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Answer 2

New Year i.e. a day at which new calendar starts and calendar's year count increses by one.

Different cultures celebrates event in some manner and 1st day of January is often demarcated as national holiday.

Gregorian calendar most widely used calendar system today New Year occurs on January 1 (New Year's Day).  

This was the case both in Roman calendar (at least after about 713 BC) and Julian calendar that succeeded it.

Other calendars is used historically in various parts of the world and some calendars count years numerically but others don't.