Waiting lines or queues which are born of congestion occurring due to some irregularities in the arrival pattern or service mechanism of a system of social and industrial activities, are omnipresent and are of great concern for our increasingly congested and urbanized society because the amount of time that a nation's populace wastes by waiting in queues is a major factor in both the quality of life there and the efficiency of nation's economy. Bussiness of all types, industries, hospitals, banks, post offices, petrol pumps, airline counters etc all have queuing problems. queuing theory has wide applications in solving problems related to traffic congestion, transportations, inventory, agriculture, population growth, physical processes, epidemic processes in biology, administration set up etc and has been applied very successfully in many service-oriented industries to reduce operating cost and improve the service.