Try this:
DELIMITER //
CREATE PROCEDURE UnitIdCheckForDelete(
p_unitId varchar(50))
begin
if(
((SELECT ifnull(count(tbl_Product.unitId),0)
FROM tbl_Product
WHERE unitId=p_unitId)>0) OR
((SELECT ifnull(count(tbl_UnitConversion.unitId),0)
FROM tbl_UnitConversion
WHERE tbl_UnitConversion.unitId=p_unitId)> 0 )
)
then SELECT 'true' ;
else SELECT 'false' ;
end if ;
end ; //