We have analyzed here the recent development towards our understanding of t
he Integral and Fractional Quantum Hall effect. It has been pointed out tha
t the chiral anomaly and Berry phase approach embraces in a unified way the
whole spectrum of quantum Hall systems with their various characteristic f
eatures. This formalism also helps us to understand the edge states observe
d in Hall fluids. It is argued that Hall fluids with even denominator filli
ng factor leads to the non-Abelian Berry phase.