As far as I know, there is no any commercial or free SLOC tools can identify and measure the TxSL testplan line of code. The testplan code is in binary format, a standard SLOC tool not able to understand the testplan file. But I think user still can develop a simple VB6 or .NET program to measure the testplan code by using TxSL ActiveX component.
For the aciton codes (VBA, C++, .NET) I think there is a lot of free/ commercial SLOC tools available on the web.
Anyways, thanks for the input . We will consider it.