hi @murugappan
I don’t know what iam speaking about so take my help with a grain of salt
AFAIK users cant be deleted but you can make them inactive (hidden). Just open the user you want and you will see an option beside Provider that says Active check it and the user will be hidden. If you want to show again just under user/groups there is an option that says Include inactive users, check it and they will show again.
As for the States list i once tried to delete and got errors everywhere. So, i “guess” just edit fields in the State list (under Administration>Forms). Click on the blue tick box to inactivate those states AFTER you have added yours. To add your states use same as in the list adding an ID, title, order(after the last order number you have), and clicking on active and if you want choose one to be default if its used frequently for example capital state.