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In the last decade, a lot of effort have gone to find the most appropriate physical implementation of quantum computer. Quantum dot based system is one of the most promising system owing to its integrability with classical computation hardware and its versatility in realizing qubits and quantum gates. In this work, we propose a model for quantum dot based realization of qubits and quantum gates. The proposed system makes use of semiconductor hetrostructure based quantum dots and gate voltages to confine electrons and thus defining the qubits. Electron spin resonance is used to manipulate the spin state of the electrons. We implement single, double and triple qubit systems and two most widely used universal sets of quantum gates. We show full control of Bloch sphere in single qubit system, CNOT gate implementation in double qubit system and a novel way to implement Toffoli gate in triple qubit system.