The title refers to the office of records in the basement of a large company... sort of the place where a troublesome employee may be dumped in a dead end job. If fact, the story is a simple romantic comedy, with Burian as the kindly old stick-in-the-mud who helps the young man to sort out his romance with the daughter of the company's owner.
Alois Novák (Oldrich Nový), a minor clerk in a travel agency and the husband of a dowdy housewife Marenka (Natasa Gollová), lives a run-of-the-mill, dull life. In his soul, however, there resides an inextinguishable desire for adventure. And so once a month he poses as a playboy. As the mysterious and wealthy Mr. Kristian he goes to the exclusive Orient Bar where he does not skimp on generous tips and where he platonic-ally seduces beautiful and elegant women. In the salon he speaks of love and the magnificence of exotic lands, which he has supposedly come to know on his wanderings abroad. In reality he has read all of this in the travel agency's brochures.
This light-hearted comedy operetta tells the story of a newly appointed high school professor who becomes an ideal target for pranks and jokes.
The Portorican prime minister asks British detective Sherlock Holmes to find a twin for King Fernando XXIII, a weak and frightened man who fears anarchists and does not want to show himself in public. Holmes finds in the Czech newspapers a photo of the perfect double, František Lelíček, a daring bon vivant drowned in debt, so when Holmes offers him money, Lelíček decides to travel to Portorico and play the role.