  We study the Pauli equation in noncommutative two dimensional plane which
exhibits the supersymmetry algebra when the gyro-magnetic ratio is $2$. The
significance of the Seiberg-Witten map in this context is discussed and its
effect in the problem is incorporated to all orders in $\theta$. We map the
noncommutative problem to an equivalent commutative problem by using a set of
generalised Bopp-shift transformations containing a scaling parameter. The
energy spectrum of the noncommutative Pauli Hamiltonian is obtained and found
to be $\theta$ corrected which is valid to all orders in $\theta$.
