Thanks for that Sergey.
probably i did not understand it correctly.I used the programs and Looks like it returns UTC time .

i ran the program and for the following call

x=utc_time(DATETIME()) && my datetime is 14/12/2005 04:20:22 PM
it returns 14/12/2005 03:20:26 AM

am still wondering how do i get GMT value from this one ?
Thanks