Creating a seat plan for a office floor.

Do you want to create a UI for that? Please elaborate

Yes i want to create an interface, where i can select any seat and allocate that seat to an employee.

Like the way we select seats on booking movies online.

If you want to keep it simple you can  create Totally Three Tables, one Table with all list of Seat Details, another with All Employee Details and Third one will store Mapping between Seat & Employee, Later you can create one Expression rule to get all Seats which are not occupied (mark one of the column in Seat Table for this) , And similarly list of Employees who didn't got allocated, Call these expression rules in Choice values of the Drop down.

If you want to keep it simple you can  create Totally Three Tables, one Table with all list of Seat Details, another with All Employee Details and Third one will store Mapping between Seat & Employee, Later you can create one Expression rule to get all Seats which are not occupied (mark one of the column in Seat Table for this) , And similarly list of Employees who didn't got allocated, Call these expression rules in Choice values of the Drop down.

Thanks @geethas0002. Your suggestion is quite helpful.
But our objective is to create an interface with floor plan of seating arrangement. where visibility of desk is required to see at a glance whether a desk is occupied.