“…Multirate FBs are collection of filters, which wrap a band into the frequency spectrum [1,2]. The potential components of FBs are comprised of down sampler, up sampler along with delay elements, and can be drive into two approaches, known as analysis/synthesis mode and synthesis/analysis mode [1,3]. First case corresponds to filter banks, where the number of bits to be transferred through channel or to be stored in the memory desired is significantly reduced with the aid of a proper coding technique, and separation of the signal into different bands is called as sub band coding [1].…”