Good hearted but not worldly-wise, the worldly-wise the rolly-polly tax inspector, Bharat Bhushan is back to fulfilling his long cherished dream of becoming a singer. He enters a game show hoping to win a cash prize with which he can make his own music album. Eventually he wins the competition and also a free stay on a cruise ship. It is here that he meets Ajit Talwar, an acrid tongue sadistic business tycoon, who is taking sheath on the cruise to flee from the lncome Tax department. Close on his heels is tax inspector M. T. Shekharan who is trying to unreath the identity of a financial scamster who has been elusive since long. The story gets even more interesting from here on with Bharat Bhushan and Income Tax, some more characters add to the complication and spice of the brawl.