The laminar convection flow of an incompressible electrically conducting second order visco-elastic stratified fluid in porous medium down a parallel plate channel inclined at an angle Θ to the horizontal surface in presence of uniform transverse magnetic field is studied. The plates are maintained at temperatures which decay with time. The fluid properties density and viscosity are assumed to be variable among different layers within the channel. Solutions are obtained using perturbation method for fluid velocity, particle velocity, and the fluid temperature distribution within the channel. Their variations with the channel are shown graphically for different values of stratification factor at constant values of magnetic field parameter and porosity parameter. Expressions for viscous drag, the rate of heat transfer at the plates, flow flux for fluid and particle are also obtained.