the solution is to convert the column to varchar and run that inside subquery, hope it will help some one else with similar problem, now one more thing here left is the order of entries.

SELECT a.Province ,a.District ,

FPS =

(select stuff((SELECT distinct ',' + cast(fp as varchar(10))

FROM #Result t2

where t2.Province = a.province and

t2.district=a.district

FOR XML PATH('')),1,1,''))

FROM #Result a

GROUP BY a.Province,a.district