If we want to create User ID in System, How can we assign the same user ID to different User in Linux

I'm not sure why you'd want to have duplicate user IDs offhand, but it is possible:
Using the -o option with commands like useradd, adduser and usermod will allow you to use duplicate/non-unique UID's.

Take a look at the documentation for them online: useradd, adduser and usermod.
Or take a look at the man pages and info pages for them on your own Linux system!