$\lbrack a\rbrack = \lbrack T^{2}\rbrack$ and $\lbrack b\rbrack = \frac{\lbrack a - t^{2}\rbrack}{\lbrack P\rbrack\lbrack X\rbrack} = \frac{T^{2}}{\left\lbrack ML^{- 1}T^{- 2} \right\rbrack\lbrack L\rbrack}$ $\Rightarrow \lbrack b\rbrack = \lbrack M^{- 1}T^{4}\rbrack$ So $\left\lbrack \frac{a}{b} \right\rbrack = \frac{\lbrack T^{2}\rbrack}{\lbrack M^{- 1}T^{4}\rbrack} = \lbrack MT^{- 2}\rbrack$