Hi Kumar,
Try this below query,
select cust_folio_no,com_ref_no
from d_trxn_perm where
LOAD_MMYY IN ('052010','042010','032010') AND
to_char(due_date,'mmyyyy') IN ('052010','042010','032010')and rownum < 10000
and rbi_reject_code IN ('01','11','02','12','03','13','04','14','05','15') and
client_recon_status_code in ('F','F1')
group BY CUST_FOLIO_NO HAVING COUNT(cust_folio_no)=value and Count(com_ref_no) = value
Hope it'll help you.
Regards,
Bluesathish