Dhirubhai's underwear kingdom is in the grip of cricket fever again. The children of Thapoli and Vakoli are furiously practicing for their annual match, the Thapoli Ashes. Team Thapoli is all set to win back the trophy but they run into a problem - they have to provide the umpire this year. The appointment of a completely unexpected umpire leads to a surprising and most exciting end to this Twenty20 match.