BilluSimplicity is the trademark of director and he has kept his tag intact again in Billu. He is a director who narrates things in a very simple way no matter how complex the matter is. Priyan’s film always attracts audience as they could relate with it. He is not only a comedy genius but deals with serious matter with the same efficiency. ‘Fun unlimited’ is the two words that go along with Priyan. From the beginning to the end, he never loose holds of the script. Billu again tells the same story of Priyan’s simple dealing into the matter. It is an ordinary story told in a simple way about a barber who struggles to meet his ends.

The story has earlier been attempted in both Malayalam [KADHA PARAYUMBOL] and Tamil [KUSELAN] and in both the languages the film turned out exceptionally well. The film is actually inspired from Lord Krishna and Sudama’s friendship with little twists and turn. Billu talks about the friendship of a superstar and a barber who works hard to survive and maintain his family. As Shahrukh plays a superstar, he adds a little glamour to the film otherwise it is very simple and very honest.
Bilas Rao Pardesi aka Billu (Irrfan Khan) is a barber. ], living in a small town with his wife Bindiya [
] and two kids. Life was very tough for Billu till he encounter with superstar Sahir Khan (). Billu struggles in life to arrange food for family, giving proper education to his children and to meet the daily expenses. Hi salon was in bad condition not enough to run a family.

But life began to smile on Billu when Shahrukh came to shoot in Billu’s village and news spread like a fire in a jungle that Billu and Sahir are childhood friends. Everyone from the village moneylender (Om Puri) to the school principal (Rasika Joshi) who used to curse him and throw tantrums started seeking his favor to meet the superstar. 

But due to vast difference in social status, Billu finds little awkward to approach Sahir. The scene when Shahrukh comes to Billu’s doorstep is the most thrilling part. The emotions of both the Khans should not be missed. It’s a scene of a life-time.

Speaking about performances, Irrfan Khan and
are at their best. Though Shahrukh’s part was a brief one, he brought a vast difference to the plot. Irrfan Khan was superb; at no point he acted mediocre. He was excellent throughout. was fine, she enacted her part flawlessly. 

Mushtaq Shiekh and
's screenplay is water-tight. Manisha Korde's dialogues are brilliant. Pritam's scores well. The item numbers worked in favor of the film. V. Manikandan's cinematography is first-rate.

On the whole, Billu’s simplicity will pull large crowd to the theatre. It will bring good profit to the box office. Go and watch the film because Billu will not disappoint you in any way. As the film proceeds, it will grip your interest.