This report is in continuation of Report No. 20, May 2006. The report contains an assessment of the lambda data generated in the ongoing pilot programme to propose the lambda cut point for enforcement under PUC. The report has examined the lambda specifications provided by the vehicle manufacturers. It has assessed the adequacy of the justifications provided by the car manufacturers for the lambda values that are at variance with the internationally accepted default lambda cut point of 1+ 0.03 that are applied in programmes in other countries. It has assessed the performance of the in-use petrol cars with regard to internationally accepted cut point 1+ 0.03 which is also the default value to test cars in various I/M programmes. The report discusses the concerns regarding the implementation of the lambda and suggests the way ahead.