Akshay Tritiya or Akshaya Trutiya is a festival dedicated to Goddess Laxmi. Lakshmi Puja is the main ritual on the day. As per the ‘Lakshmi Tantram even Lord Kubera, the treasurer of the Gods performs Laxmi Pooja on this auspicious day.
Akshay Tritiya is observed on Vaisakh Shukla Tritya (third day of bright fortnight in Vaisakh Maas). Lakshmi Puja on Akshay Tritiya is even more auspicious as the festival is also known as one of the Sade Teen Muhurats. In 2013, Akshaya Tritiya date is May 13.
Along with Lakshmi Puja, Lord Kubera Puja is also performed by devotees on Akshaya Trutiya. Sudarsana Kubera Yantra, Kubera Yantram, and some other Yantras symbolizing Lord Kubera are also offered special pujas on this festive day.
Enthusiastic businessmen begin their new ventures on Akshay Tritiya and starts their accounts. Lakshmi Puja is the main ritual to observe this day. Women purchase gold, vehicles, and other properties as they consider the Akshay Tritiya as the lucky day and auspicious muhurtham.
Here is the article on Best Muhurat for Lakshmi Puja on Akshaya Tritiya 2013