I need to pass column names using variable in select statement in Store Procedure but i cannot use dynamic query

One way to do this without using dynamic sql is using CASE statement

But this is ugly

SELECT EPV.EmployeeCode, case @RateOfEmployee  when 'RateOfEmployee' then RateOfEmployee
when 'X' then X 
..
end , case @RateOfEmployer  when 'RateOfEmployer' then RateOfEmployer
when 'Y' then Y
..
end 
FROM [HR_EmployeeProvisions] EPV

You have to check all the column's in CASE statement.

You can't parameterize identifiers in Sql server, and I doubt it's possible in any other relational database.

Your best choice is to use dynamic Sql.

Note that dynamic sql is very often a security hazard and you must defend your code from sql injection attacks.

I would probably do something like this:

Declare @Sql nvarchar(500)
Declare numberOfColumns int;

select @numberOfColumns = count(1)
from information_schema.columns
where table_name = 'HR_EmployeeProvisions'
and column_name IN(@RateOfEmployee, @RateOfEmployer)

if @numberOfColumns = 2 begin

Select @Sql = 'SELECT EmployeeCode, '+ QUOTENAME(@RateOfEmployee) +' ,'+ QUOTENAME(@RateOfEmployer) +
'FROM HR_EmployeeProvisions'

exec(@Sql)
end

This way you make sure that the column names actually exists in the table, as well as using QUOTENAME as another layer of safety.

Note: in your presentation layer you should handle the option that the select will not be performed since the column names are invalid.