@Nishan: his select tags already *have* a "value" attribute set.
@Pankaj: I suspect the goal of your code is to display the current month/etc. on the first page view but the selected month/etc. on subsequent page views. Since you have a "value" attribute the select boxes will *always* show the current month/etc.
You can't have it both ways: if you use a "value" attribute that's the value that will be pre-selected. Another option would be to remove the "value" attribute and put the initial select value into the domain object (in your case the "employeetimesheetreport").
Two quick suggestions: use camel case for the domain object and its properties. "employeeTimeSheetReport.startMonth" is much easier to read than "employeetimesheetreport.startmonth". Also, spell "commonutil" correctly.
subject: How to retain the latest selected value of drop down box.