  We study the Fermionisation of Seiberg-Witten mapped action (to order
$\theta$) of the $\lambda\phi^{4}$ theory coupled minimally with U(1) gauge
field governed by Chern-Simon action. Starting from the corresponding partition
function we derive non-perturbatively (in coupling constant) the partition
function of the spin 1/2 theory following Polyakov spin factor formalism. We
find the dual interacting fermionic theory is non local. This feature persist
also in the limit of vanishing self coupling. In $\theta\to 0$ limit, the
commutative result is regained.
