this solution working fine...
database change the datatype ... previous datatime... iam changing to "Date" so now working fine...
select count(LOCALTIMESTAMP) FROM access_event_logs t1
WHERE t1.eventid ='in' and userid ='012' and t1.LOCALTIMESTAMP between '3/1/2014' And '3/30/2014'
AND EXISTS(SELECT t1.LOCALTIMESTAMP FROM access_event_logs t2 WHERE t2.userid = t1.userid AND t2.eventid ='OUT'AND t2.LOCALTIMESTAMP = t1.LOCALTIMESTAMP)
Thanks reply for all.....:-)