[sql] Conversion failed when converting the nvarchar value ... to data type int

don't use string concatenation to produce sql, you can use sp_executesql system stored prcedure to execute sql statement with parameters

create procedure getdata @ID int, @frm varchar(250), @to varchar(250) as
begin
    declare @sql nvarchar(max), @paramDefs nvarchar(max);

    set nocount on;

    set @sql = N'select EmpName, Address, Salary from Emp_Tb where @id is null or Emp_Id_Pk = @id';
    set @paramDefs = N'@id int';
    execute sp_executesql @sql, @paramDefs, @id = @ID;
end

see sp_executesql