Hi Mohd Wasif,
Try the following
SELECT username as Name,
MAX( CASE seq WHEN 1 THEN department ELSE '' END ) + ', ' +
MAX( CASE seq WHEN 2 THEN department ELSE '' END ) + ', ' +
MAX( CASE seq WHEN 3 THEN department ELSE '' END ) + ', ' +
MAX( CASE seq WHEN 4 THEN department ELSE '' END ) as Department
FROM ( SELECT p1.username, p1.department ,
( SELECT COUNT(*)
FROM emp p2
WHERE p2.username = p1.username
AND p2.department <= p1.department )
FROM emp p1 ) D ( username, department, seq )
where username='Mohd.wasif' GROUP BY username ;
Thanks