Hi Rakesh,
This is a problem with your environment configuration for the build. Specifically, your variable $NVIDIA_CUDA_SDK_LOCATION is probably incorrect. You need to look for the cutil_x86_64 library and make sure it is included correctly in your build command. For instance:
$ locate libcutil_x86_64.a
/home/joel/bin/NVIDIA_GPU_Computing_SDK/C/lib/libcutil_x86_64.a
$ echo $NVIDIA_CUDA_SDK_LOCATION
/home/joel/bin/NVIDIA_GPU_Computing_SDK/C
$ ls ${NVIDIA_CUDA_SDK_LOCATION}/lib
libcutil_x86_64.a
It looks like your environment variable is causing the path in your g++ command to be incorrect: -L/home/rakesh/NVIDIA_GPU_Computing_SDK/lib
Joel