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Registering as &nbsp;Dev is free...and as far as i know you have to be a registered developer to get the SDK
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Xcode is a free download in Mac App Store and it includes SDK for iPhone.
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Can we download iOS 5 SDK for free including XCode 4 on OS X Lion if we don't have apple developer program or Is there any possibility to test/develope apps by purchasing the iOS 5 SDK with XCode 4 from iTunes/App Store without having the apple developer program, if yes please give the path and details.
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Can we download iOS 5 SDK for free including XCode 4 on OS X Lion if we don't have apple developer program or Is there any possibility to test/develope apps by purchasing the iOS 5 SDK with XCode 4 from iTunes/App Store without having the apple developer program, if yes please give the path and details.

Regarding iOS 5 SDK and XCode 4

iOS is a mobile operating system developed by Apple; it is a derivative of the Mac OS X desktop operating system, with which it shares many (but not all) common frameworks and other components. These include Cocoa Touch, the Mach/Darwin/XNU kernel and code from the Berkeley Software Distribution (BSD). Each iOS application runs in its own secure sandbox to prevent altering other applications, the operating system, or any other data.

Apple's early computers ran on a variety of operating systems, including a Pascal version and one based on CP/M, before releasing its ProDOS with the advent of its 16-bit computer. With the release of the Lisa, which had its own OS, Apple and computing entered the graphical age; it was followed by the Macintosh, which offered a series of "System" operating systems. Other Mac operating systems included PowerPC until Apple acquired NeXT and folded it into the Mac OS. Current operating systems for Apple devices are Mac OS-X and iOS.

Apple OS

Programs written for the Apple operating systems are distinguished from software created for other operating systems in that it must be approved by Apple for use on its devices, whether it is from Apple (Final Cut, iWork, Keynote, Logic Pro and GarageBand are popular titles), or is a third party application from Parallels, Nuance, Microsoft and Amazon, among many others.