Due to rapid advancement in information technology, digital revolution creates a new era & scope in smart based e-devices. New portable and electronic devices take place of old text books. In this study we introduced some key questions with novel emerging e-Smart based knowledge management environment. Smart based learning simply means that learning and teaching by electronic devices. Our study also established some key findings especially in human quality based development (HQBD) such as thinking ability, living slandered, human value, future based life planning etc. We also observe during our study, living slandered are significantly improve and also this things create a new space to eradicate the poverty alleviation in developing countries. We develop a system based on Service Oriented Architecture (SOA), key features of this system one can take online examination, evaluation, offline study and also enable us to arrange online and offline examination module for technology poorer country specially in third world countries. During study we also focus & delineate to ask people about what are the changes they observe or found when they adopt new way of learning & knowledge based management system.