. 1.This theory can not explain the strength of acids and bases.

2. Generally neutralisation reactions are instantaneous (very fast) but Lewis acid base reaction go slowly.
3. All acid base reactions do not involve co.ordinate bond formation.
4. H+ ion as a catalyst (in some reactions) can not be explained by this theory.

Limitations of Lewis Theory of Acids and Bases:

1. Lack of quantitative measurement:
Lewis theory does not provide a quantitative way to measure the strength of acids and bases. It does not take into account factors such as equilibrium constants, concentration, or pH values, which are essential in many chemical calculations.

2. Limited scope:
The Lewis theory focuses on the donation and acceptance of electron pairs, hence limiting its scope to reactions involving electron pair transfer. It fails to explain acid-base reactions that do not involve electron pair transfer, such as those between a metal oxide and an acid.

3. Inability to explain solvent effects:
Lewis theory does not consider the role of solvents in acid-base reactions. It fails to explain why some substances act as acids in one solvent but as bases in another. For instance, hydrogen chloride behaves as an acid in water but as a base in liquid ammonia.

4. Lack of explanation for acid-base strength:
While the Lewis theory can explain the formation of coordinate bonds and the transfer of electron pairs, it does not provide a clear explanation for the relative strength of acids and bases. It does not account for factors such as bond strength, polarity, or stability of the resulting species.

5. Neglect of proton transfer:
Lewis theory does not consider the transfer of protons, which is a fundamental aspect of many acid-base reactions. It fails to explain the behavior of strong acids, which readily donate protons, and strong bases, which readily accept protons.

6. Non-inclusion of conjugate acid-base pairs:
The Lewis theory does not emphasize the concept of conjugate acid-base pairs, where an acid and its corresponding base differ only by a proton. This concept is crucial for understanding the behavior of acid-base reactions and the concept of acidity or basicity.

7. Limited applicability to non-aqueous systems:
The Lewis theory was primarily developed to explain acid-base reactions in aqueous solutions. Its applicability to non-aqueous systems, such as organic solvents or gaseous reactions, is limited and may not provide accurate explanations for these systems.

In conclusion, while the Lewis theory of acids and bases offers valuable insights into electron pair transfer, it has several limitations in terms of quantitative measurement, scope, solvent effects, acid-base strength, proton transfer, conjugate acid-base pairs, and applicability to non-aqueous systems. These limitations highlight the need for alternative theories, such as the Brønsted-Lowry theory, to provide a more comprehensive understanding of acid-base reactions.