Thanks Kyle123 for your quick reply.
After receiving your answer it seems PHP with Sql would be best choice.
As per as my WorkBook, like every Excel WorkBook has got some limitations against RDB so it doesn't sound normalized. Let me explain you a bit
Say in Sheet1 we are having Customer's name and details like name address commission % and more all together 22 columns.
Sheet2 is for same list with less detail 6 columns, and another 24 columns for month wise number of order and value.

since it is an excel sheet for this two sheet I am having same data in two sheets means name and other 6 parameters are identical in this two sheet (other alternative was adding all 24 columns for month wise number of order and value in the same sheet where the mane is stored, but than handling a row would be complicated) but Relationship database doesn't have this sort coming. A table for customer master and relationship with other table would serve the purpose .

Thanks for clearly indicating the starting point of the learning curve.

I would like to bother you with another question.
As you suggested starting with Access then move into MySQL, is it difficult to start with MySQL (I have a program written in Excel VBA, then rewrite the same with Access and then migrate to MySQL is a bit taxing if it is not the only way to learn it)

Can you suggest me a good tutorial to start with Relationship database.

Thanks again friend
Bhalo Theko