I am senior .NET (C#) softwar engineer and got a chance to work on sharepoint 2010. My eform is based on 2 sections and both sections belong to different users. I am not using infopath so kindly share some tutorial, videos or help me in steps how to create my first custom eform and make it work in sharepoint 2010. By the way I have Visual Studio 2010 Professional installed on my development machine.
Welcome to the wonderful world of Sharepoint development.
I suggest you start going through some tutorials on Sharepoint development.
Basically, if you're already familiar with ASP.NET concepts, then Sharepoint development wont be too unfamiliar since Sharepoint 2010 uses ASP.NET 3.5 for rendering Pages.
You haven't really explained what your eform is all about, but it sounds like a normal ASP.Net app. You can use Sharepoint Layouts pages for creating your own apps.
Anyways, here are a couple of good Sharepoint Dev blogs which I personally follow: