Wash sama rice and add in a pressure cooker along with 3 cups of water.

Pressure cook for 1 whistles on medium heat OR cook in a pan till it become soft.

Spread the cooked rice in a plate and mash with the back of a spoon.
Now add peeled and grated potatoes, chopped ginger,chilies, cumin seeds,chopped cashews and raisin in the mashed sama rice and mix well.

Grease your palms and make small round balls from the mixture.
Heat oil in a deep wide pan and gently slide few balls in hot oil.
Don't crowd the pan else they may stick together and break while flipping the sides.
When one side get cooked then only turn the side and let the other side also get nice golden colour.

Remove from the pan when done from both the sides and let them cool down for 10 minutes.
In a bowl add some water (at room temperature)add some salt and soak the bhalla’s in it for 10 minutes
Now gently squeeze the bhalla's and arrange in a serving dish.
Whisk the yogurt with 2 tbsp sugar and rock salt to taste.