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Working for two companies under same ownership legal or not

My owner has two companies with same nature, I am handling accounts of one company now he is forcing me to handle accounts of other company as well. But I refused, after I refused he is giving me warning letters, am I legally bound to handle it or not

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If you are not working at the premises of the other company, then there is no issue in doing the tasks relating to it.  You are not legally bound but that depends on how far you take it.

I don't want to do but they are forcing can I resist

And if I am rejecting it they are giving me warning letter

Honestly, it will be a long fight legally, will cost money and outcome is not guaranteed.  Find a job elsewhere.