This paper discusses about methodology to implement a search engine. Most of the common techniques employed in search engine are based on the term frequency. To achieve a more accurate analysis, the underlying representation should indicate terms that capture the concepts of text. In this paper we present how the concepts can be represented using Hierarchy of Attributes and concepts using clustering technique and propose a methodology to extract documents against a query using this method. Initially, the entire space of terms could be generated by a set of (linearly) independent terms over a numerical field. The total number of concepts to be generated over a numerical field using a given number of attributes. An algorithmic implementation of Hierarchy of concepts and attributes (HAC) is developed and experimental results are presented using concepts from the field of education.