Lagaan (English: Taxation; also called Lagaan: Once Upon a Time in India) is a 2001 Indian epic sports-drama film written and directed by Ashutosh Gowariker. Aamir Khan, who was also the producer, stars with Gracy Singh in the lead roles; it was made on a then-unprecedented budget of ₹250 million(equivalent US$11 million in 2016), the film was shot in an ancient village near Bhuj, India.

The film is set in the Victorian period of India's colonial British Raj. The story revolves around a small village whose inhabitants, burdened by high taxes, find themselves in an extraordinary situation as an arrogant officer challenges them to a game of cricket as a wager to avoid the taxes. The narrative spins around this situation as the villagers face the arduous task of learning the alien game and playing for a result that will change their village's destiny.

The villagers witness a cricket match. Bhuvan mocks the game and gets into an argument with one of the British officers. Taking an instant dislike to Bhuvan, Russell offers to cancel the taxes of the whole province "for three years" if the villagers can beat his men in a game of cricket. If the villagers lose, however, they will have to pay three times their normal taxes. Bhuvan accepts this wager on behalf of the villages in the province, without their consent. When the other villagers learn about the bet, they are furious with Bhuvan. He argues that it is important for everyone to fight against British rule.

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