"Sivaji: The Boss" is all about numbers. It narrates the story of an NRI do-gooder Sivaji (Rajnikant) who wants to spend around Rs.2 billion to set up a number of free educational and medical institutions in his hometown.

The film lashes out at the black market prevailing in India - worth Rs.2,450 billion.

"Sivaji" tries to unveil the corruption plaguing the country.

It shows that it takes Rs.500 million to bribe a state minister to stop demolition of a construction project and Rs.40 million to grease the palms of a dishonest bureaucrat to give the go ahead for another massive construction project.

Director Shankar dares to show that it requires Rs.1 billion to bring down the Tamil Nadu government.

The film is a take on different levels of corruption.

The fees of a legal vulture who doesn't know how to argue is Rs.2 million, but finally a rupee coin, which can buy almost nothing in real life, manages to hook the viewers in a Rs.600 million extravaganza.

Sivaji, a successful computer wizard, comes to his hometown from the US to share his wealth with the poor and needy. But very soon her realises that things aren't as easy as he thought and he becomes a victim of a corrupt system. He is harassed by a dhoti-clad politician Adisheshan (Suman), in myriad ways. A corrupt bureaucrat assists the politician in exploiting Sivaji.

They suck up all his money and leave him to suffer. How Sivaji turns the tables with the help of his uncle leads to the climax of the movie.

As far creativity and novelty is concerned, it is obvious that director Shankar did not try to be different as "Sivaji" turns out to be a rehash of all his previous jingoistic claptrap efforts.

Shankar has packed enough gimmicks in the movie to keep his catcalling frontbenchers happy. Rajnikant's garish costumes and wigs look outlandish. It seems they have been designed to make him look adequately youthful for 25-year-old Shriya.

Age seems to have caught up with Suman too and he grimaces in the appropriate sequences. Vivek, who plays Ranjnikant's uncle, is the surprise scene-stealer.

Sujata's dialogues, K.V. Anand's camera work, Thotta Tharani's massive sets and A.R. Rahman's music live up to the expectations.

For the time being the film's financers simply has to keep their fingers crossed and hope that Rajnikant's fans alone (nobody else can suspend their belief enough to be convinced about the fare) will take care to keep the cash registers jingling.