Simbudevan has made god who is used to living in heavenly abode, to stay in a ten by ten room.

God (Prakashraj) appears before the good for nothing fellows who can't even pay rent for the room in the mansion - Santhanam and Ganja Karuppu - and accuse god every day for not enjoying their desired life. Santhanam and Ganja Karuppu start laughing as God is in the costume of jibba and pants.

They prostrate before him with an appeal to show his power by just moving his little finger.  God promises to help them out but refuses to grant the privilege of money.  There in room No.305, events, some painful and some others enjoyable, unfold as God becomes part of those living in the room.

What needs our appreciation is the effort to depict God who indicates the power in a human being without multiple limbs and showering blessings whenever asked for.

We could appreciate the smart way in which the director has handled the debate between Rajesh and Prakashraj about the existence of God.  Simbudevan excels when he makes "God No Where" to read "God Now Here".

We can congratulate or better worship Prakashraj for neither talking loud nor giving wrong looks. 

Not being able to pay for the flower and hiring it to give the same to his beloved, Santhanam has not only become a hero but also performs a song and dance number.  What else is there to say?  To see Ganja Karuppu becoming a hero makes us as astonished as looking at God.

The scene where Santhanam and Ganja Karuppu steal God's galaxy box and play with that is interesting and colourful. The lesson they learn after getting the wealth is common to all of us.

If God were not as relaxed as he is known to be, he would also be hit by stones.  Prakashraj's plight when he loses his galaxy box was a good example for that.

Losing the all powerful galaxy box, God is reduced to labour as a tea master, a peanut vendor and a labourer who cleans the toilets and the words he expresses during those occupations add up to a nice philosophy.

Santhanam's beloved Madhumita and Jotirmayi who suffers in the mess kitchen along with her mother are used sparingly.

The detailed work of the characters like Sundereswaran who grows into wealth from a mere Hero Honda, VS Raghavan who breathes the mansion air till his death, manager MS Bhaskar and Ilavarasu is beautiful.

The tips about the characters before the beginning and at the end of the film are marvelous.  When God comes back to the earth for the second time and the number of locks he attaches to his galaxy box makes the theatre explode with thunderous applause.

It is difficult to appreciate the scenes where an innocent man is put to death violently and the young girl slaps God with a footwear accusing him of being a bad person.

It is painful to admit that with a good concept and well rounded characters, the film moves very slowly.