Reason for the refusal is inconsistent bank statement and they are not statisfied by my income, I had applied for 40 days visit visa.
Well sure, you can reapply! There is no statutory cooling-off period following a refusal. However you are almost certain to be refused again!
Visa applications are not like a lottery where you get the visa once you tried often enough. You got a refusal letter which said why you got refused. If you upload an anonymized scan of that refusal, we can tell you what exactly were the reasons.
If you want to significantly improve your chances, you need to address all of these concerns. That might be beyond your possibilities at the moment and take a long while and also be very expensive. If you just keep reapplying over and over again without a substantial change of circumstances you might attract a permanent ban.
Regarding your refusal, about inconsistent bank statements read all of this post about what bank statements say about you. Regarding inconsistencies, also have a look to this question and answer. Further I suspect that 40 days is just too long of a visit, in terms of the intentions of your visit and your financial means. Maybe you should aim for just one week first and once you build up a credible visit history go for longer periods.
If your financial condition has not improved significantly since the time your visa was refused there are very high chances that your visa will be refused again. Just to make sure that your visa is not refused again try to maintain a healthy amount in your bank's saving account. The saving should be anything about 4000 - 5000 pounds. Also, give all your tax statements and salary slips of the last three months.Also the problem is with your visit period. They get suspicious because a working guy does not get that many paid holidays. Just mention that you are visiting UK for 15 days or so , while applying you do not need to provide any tickets or proof of accommodation.Once you get the visa you can stay in UK for 3 months on a visitor visa.