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We begin with Daya trying to wake up Jethalal on the new year morning and created a blunder by preapring sheera instead of upma .Sodhi family too is happily having their breakfast discussing the new year party and ,Bhide is helping Madhavi with household chores as its a holiday in his classes,Dr.Hathi is also offering his prayers and as usual is asking Komal to prepare something new to eat as the new year begins, Tarak Mehta has been gifted a discount of a full meal breakfast by mrs Mehta for the new year morning but the discount lasts only till 11 am, Tapu Sena is enjoying playing Cricket in the Society Compound. Everybody is in a happy mood until Popat comes out in his balcony yelling out loud he has his body covered with soap and has a towel tied around his waist. Tapu sena guesses that something is about to start and hence they run to the nearby society to continue their play and other members are shocked to hear Popat shout.
The show is inspired from the famous humorous column 'Duniya Ne Undha Chasma' written by the eminent Gujarati writer Mr. Tarak Mehta. This story evolves around happenings in "Gokuldham Co-operative Society" and covers topical issues which are socially relevant.The show predominantly revolves around 'Jethalaal' (Dilip Joshi) who is an uneducated Gujarati businessman. Your 'Taarak Mehta' (Sailesh Lodha), is his neighbour. 'Jethalaal' finds a friend and philosopher in 'Taarak Mehta' and often goes to him for advice whenever he is in trouble. Jethalaal's family includes his simpleton wife 'Daya Ben' (Disha Wakani) and a mischievous son 'Tapu' (Bhavya Gandhi). Tapu is a menace and a constant source of trouble to all the members of Gokuldham. They have often warned 'Jethalaal' to reform 'Tapu' or else be prepared to leave the premises. Lost hopes of being heard by his son pushes Jethalaal' to call his father 'Champaklal' (Amit Bhatt) from the village. This was his great idea of leashing some control over the mischievous Tapu. The opposite happens and the grandfather joins hands with the grandson to make life a roller coaster troublesome ride for Jethalaal.