Ciphertext-Policy Attribute based Encryption (CP-ABE) is a widely adopted access control technique in cloud computing. It offers 'one to many user access services' which forms the basis of the point to multipoint communication systems. In such type of technique, the number of user attributes increases with the increasing number of data users, which complicates the process of user attribute management. The paper defines a scalable and efficient CP-ABE scheme that groups users in a relative order depending upon their common attributes and stores it in the form of user attribute relationship table over the cloud server. As the users and their attributes are stored in a relative order on the cloud server, the process of user attribute management is made easier. The experimental results show that the proposed system has better efficiency and performance measure than existing techniques comparatively.