How to show data from multiple table and show in jgGrid as single row using asp.net mvc

Question

I have two table user and usertags , user table contain I'd column having primary key and usertag contain the id and tags column which having multiple data based on I'd column

I want to show the single record in jqGrid using aspnet mvc output as below

All the columns of user table and tags column from usertag table

Output should as below I did all the binding with jgGrid only problem with tags column how to send as response and catch that result and format into jqGrid.

ID  Fname   Lname   Tags

1   David   Smith   •   Developer
                    •   Data guy

2   Rahul   Singh   •   Engg
                    •   QA