As per case facts, petitioners presented sale deeds for registration in 2003, paid the applicable stamp duty, and received IGR numbers, but the registering authorities failed to register them for ... 18 years, citing issues like untraceability and deficit stamp duty. When petitioners sought registration in 2021, authorities demanded stamp duty at prevailing market rates and initiated proceedings under the Indian Stamp Act. The petitioners challenged this delayed action and the reassessment. The question arose whether the authorities could reassess stamp duty and initiate proceedings for registration after a substantial delay of 18 years, especially when the statute requires such powers to be exercised within a reasonable time, and a related section specifies a five-year limit for review after registration. Finally, the Court ruled that the authorities' action of reassessing stamp duty and initiating proceedings after an 18-year delay was barred by limitation and without jurisdiction. The impugned orders were quashed, and the respondents were directed to refund the additional stamp duty paid by the petitioners.