Garbhama Sankranti is observed on the first day of the month of Kartika (October-November) in Orissa
. The ears of paddy plants or corn are formed during this period. This is compared to pregnancy and it got the name 'Garbhama'.
These pregnant rice plants represent Goddess Lakshmi and are worshipped by conducting special offerings in the paddy fields. It is believed that a huge quantity of corn is reaped due to this performance.