‘Laksha’ in telugu means 1 lakh. This pooja is performed by 1 lakh ‘belva patri’ or ‘Bel Patra’ which has special significance for Lord Shiva worship. It can be performed on special occasions or specified days (except Shravan).
Physical appearance of the devotee is not compulsory.
The Brhamin / Shastri Dakshina is included in this.