1)

That will first delete all data from xa and then load data from xls file (TOWN.XLS on d drive)with columns USER_ID, CLUSTER_CODE,TOWN, TOWN_CATEGORY, TOWN_TYPE, TYPE, STATUS
INto the table XA

TABLE XA
(
USER_ID VARCHAR2(40) NOT NULL,
CLUSTER_CODE VARCHAR2(15) NOT NULL,
TOWN VARCHAR2(50),
TOWN_CATEGORY VARCHAR2(50),
TOWN_TYPE VARCHAR2(50),
TYPE VARCHAR2(25),
STATUS VARCHAR2(10)
)

2) perform the insert as
insert into XC select a.user_id,a.user_id,xa.cluster_code,a.full_name,a.CIRCLE, xa.TOWN, xa.TOWN_CATEGORY, xa.TOWN_TYPE, xa.TYPE, xa.STATUS, default
from A,xa where a.user_id=xa.user_id and user_id in (select user_id from xa)

TABLE XC
(
CRTCODE VARCHAR2(25) NOT NULL,
USER_ID VARCHAR2(40) NOT NULL,
CLUSTER_CODE VARCHAR2(15) NOT NULL,
OUTLET_NAME VARCHAR2(100) NOT NULL,
CIRCLE VARCHAR2(50) NOT NULL,
TOWN VARCHAR2(50),
TOWN_CATEGORY VARCHAR2(50),
TOWN_TYPE VARCHAR2(50),
TYPE VARCHAR2(25),
STATUS VARCHAR2(10),
CREATED_DATE DATE DEFAULT SYSDATE
)

3) perform the insert as
insert into xb select user_id,full_name,default,circle,otc_code,default,default from a

TABLE XB
(
USERID VARCHAR2(40) NOT NULL,
USERNAME VARCHAR2(40) NOT NULL,
USERTYPE NUMBER DEFAULT 0 NOT NULL,
CIRCLE VARCHAR2(25) NOT NULL,
OTC_CODE VARCHAR2(10),
PASSWORD VARCHAR2(20) DEFAULT NULL,
PWDCHANGEFLAG NUMBER DEFAULT NULL
)

4) if role id 130 not mapped for userid (xls sheet )then
insert user_id with role_id 130 in table xd

TABLE XD
(
USER_ID VARCHAR2(40),
ROLE_ID NUMBER(4)
)