friendship of good fellow Prasanna, who saves his life from the villains. Prasanna is an honest Security Consultant and SPB offers him a job in his bank. But it becomes tricky for SPB to get rid of his blackmailer when the crook decides to save the documents in his own bank. Now will he seek the honest Prasanna’s assistance or rely on crook Sibiraj forms the rest of the movie.

SPB’s role is the central plot character of the movie and Prasanna’s role in the latter half contributes to the missing ‘Naanayam’ part of it. Prasanna’s role, as the virtuous young man, is hardly new turf for him and the fact that he’s convincing isn’t at all surprising. Alternatively, Sibi’s role offers him very little; only that it’s different from his usual routine of lead roles.

Some of the movie’s escape tricks are very lame – for instance Ramya does a mix of pole-dance-cum-disco to evade the laser beams that protect the bank’s lockers. You simply wonder: whoever came up with that idea!!!

James Vasanthan’s songs are just about so-so and have no say in the movie’s progress. Thaman’s background score, however, peps up the scenes and provides it the required perkiness. Editing effects baffle the viewer in the name of novelty and appear more of an obstacle than helping with the movie’s flow.

In retrospect, despite all the odds, there’s one thing strikingly honest about the movie: its title. It doesn’t seem to be born out of the urge to appease the taxmen with Tamil titles, but serves as an ironic reminder of what is not present in the movie.

Verdict: Morally bankrupt!