Hi skpasha. Can you explain a little more about what you are trying to do? It would also be helpful if you can post a link to a sample workbook, so we can see how your data is set out and better understand your issue.
Create the break lines at the appropriate positions.
If you are a complete novice at Excel , please increase your knowledge by either reading books or by attending training classes ; forums are not the place to start from scratch.
The answer Narayan has given was also posted over two days ago yet you are posting asking for "Could any one reply this query ........ " have you tried the answers given, if you are still having problems then do as Jeff has suggested and post a sample.