The present invention relates to a process for the development of a highly efficient solid state matrix by the activation of acrylate based polymer resin having specialized functional groups with 1,1-Carboxyl diimidazole for immobilizing biologically active macromeloecules such as oxidases, in particular plant oxidases and the most preferred being tea polyphenol oxidase through indirect covalent bonding/cross linking on such activated polymer resin support, are thermally stable, gives very high number of turnovers in vitro (“n” times) with tea substrate forming exclusive product Theaflavins without any loss of biological activity and leaving the product remaining in vitro with adherence to matrix rendering the matrix safe towards product poisoning and subsequent partial or complete loss of biological activity of the matrix bound enzyme system and thus well adapted to and well suited biorectors based on such systems. It is unique with respect to its recyclability or otherwise uneconimical tea substrates su
