wp_register_script('custom-js',WP_PLUGIN_URL.'/PLUGIN_NAME/js/custom.js',array(),NULL,true);
wp_enqueue_script('custom-js');
$wnm_custom = array( 'template_url' => get_bloginfo('template_url') );
wp_localize_script( 'custom-js', 'wnm_custom', $wnm_custom );
and in custom.js
alert(wnm_custom.template_url);