Kind hearted but not worldly-wise, the roly-poly tax inspector, Bharat Bhushan is back to fulfill his long cherished dream of becoming a singer. To further his ambition, he enters a game show hoping to win a cash prize with which he can make his own music album. Eventually Bhushan goes on to win the competition which also gifts him a free stay on a cruise ship. It is on this cruise that he meets Ajit Talwar a sadistic business tycoon, who is hiding from the Income Tax department. Close on his heels is tax inspector M.T.Shekharan who is trying to unearth the identity of a financial scamster who has been elusive since long.