  We discuss different dualities of QHE in the framework of the noncommutative
Chern-Simons theory. First, we consider the Morita or T-duality transformation
on the torus which maps the abelian noncommutative CS description of QHE on the
torus into the nonabelian commutative description on the dual torus. It is
argued that the Ruijsenaars integrable many-body system provides the
description of the QHE with finite amount of electrons on the torus. The new
IIB brane picture for the QHE is suggested and applied to Jain and generalized
hierarchies. This picture naturally links 2d $\sigma$-model and 3d CS
description of the QHE. All duality transformations are identified in the brane
setup and can be related with the mirror symmetry and S duality. We suggest a
brane interpretation of the plateu transition in IQHE in which a critical point
is naturally described by $SL(2,R)$ WZW model.
