Create Table Job (JobID int identity, Role char(10), Location char(50))
Create Table Employee (EmpID int identity, EmpName char(50), Role char(10), Location char(50), JobID int)

Insert into Job (Role, Location) Values ('SE', 'Bangalore')
Insert into Job (Role, Location) Values ('SE', 'Bangalore')
Insert into Job (Role, Location) Values ('SE', 'Pune')
Insert into Job (Role, Location) Values ('TL', 'Bangalore')
Insert into Job (Role, Location) Values ('TL', 'Pune')

Insert into Employee (EmpName, Role, Location) Values ('James', 'SE', 'Bangalore')
Insert into Employee (EmpName, Role, Location) Values ('Jaks', 'SE', 'Pune')
Insert into Employee (EmpName, Role, Location) Values ('Richard', 'SE', 'Delhi')
Insert into Employee (EmpName, Role, Location) Values ('Roshan', 'TL', 'Pune')
Insert into Employee (EmpName, Role, Location) Values ('Vicky', 'TL', 'Pune')

UPDATE	Emp
SET	JobID = Job.JobID
FROM	(
	 SELECT	ROW_NUMBER() OVER ( PARTITION BY Role, Location ORDER BY EmpID ) Row, *
	 FROM	Employee
	) Emp
INNER JOIN (
	    SELECT ROW_NUMBER() OVER ( PARTITION BY Role, Location ORDER BY JobID ) Row, *
	    FROM   Job
	   ) Job
	ON Emp.Role = Job.Role AND Emp.Location = Job.Location AND Emp.Row = Job.Row

SELECT * FROM Employee

DROP TABLE Job
DROP TABLE Employee