Parsuram (Raja) is a self-employed youth with a difference. He does justice to the wrongdoers by charging SET (Self Employment Tax). Neelakanta (Upendra) is an anti-social element who is very fond of his blind sister Naina (Priyamani). They share a dark past. Nayak (Suman), the local police chief appoints Parsuram as undercover cop to recover 10 crore money stolen by Neelakanta. Parsuram gets hold of Neelakanta's blind sister and makes her fall in love with him. The rest of the story is all about the conflict between Parsuram and Neelakanta.