When we run the below code , the report output is sorted on Country.But I want them to be sorted on the highest seat total.
When I tried using BY HIGHEST SEATS,follwoing error is thrown

THE SETS OF SORT PHRASES ARE INCONSISTENT

Can any one help me on this?

DEFINE FILE CAR
P_SEATS/D6.2S = SEATS;
END
-*
TABLE FILE CAR
SUM
SEATS
PCT.P_SEATS AS 'PCT.'
BY COUNTRY
-*BY HIGHEST SEATS
SUM
SEATS
BY COUNTRY
BY CAR
ACROSS MODEL
ON COUNTRY SUBFOOT
" "
ON TABLE COLUMN-TOTALS SEATS PCT.P_SEATS
END

Error FOC020

In a multiverb request the sort fields must include the sort fields of the previous sort

Your BY fields in the first table requests must be a subset of the second request. so whichever BY field exists in the first request needs to be included.
This should work for you!
DEFINE FILE CAR
P_SEATS/D6.2S = SEATS;
END
-*
TABLE FILE CAR
SUM
SEATS
PCT.P_SEATS AS 'PCT.'
BY HIGHEST TOTAL SEATS NOPRINT
BY COUNTRY
SUM
SEATS
BY HIGHEST TOTAL SEATS NOPRINT
BY COUNTRY
BY CAR
ACROSS MODEL
ON COUNTRY SUBFOOT
" "
ON TABLE COLUMN-TOTALS SEATS PCT.P_SEATS
END

Thanks a lot Venu. Your code worked out.

I would like to know if images can be included in Excel report.

I tried this sample code from the help file,but only when the report format is in HTML , the image is displayed . When I change the report format to EXL2K the image is not displayed.

SET COMPOUND=CLOSE
TABLE FILE SHORT
SUM BALANCE AS 'Balance'
BY CONTINENT AS 'Continent'
BY REGION AS 'Region'
HEADING
"Balance by Region"
" "
ON TABLE SET STYLE *

TYPE=DATA, BACKCOLOR=( BY=B2 'SILVER' 'WHITE' ), $
TYPE=HEADING, SIZE=14, STYLE=BOLD, $
TYPE=REPORT, IMAGE=BALGR1.gif, POSITION=(4 6), SIZE=(4 2.5), $
ENDSTYLE
ON TABLE PCHOLD FORMAT EXL2K
END