Query About Resignation Procedure

I resigned from my company on 7th oct 2012, but my reporting boss has not accepted my resignation. But Now after 45 days he is accepting my resignation. At that time there is good opportunity in my hand but now that position was closed. Kindly suggest what to do.
And he has right to accept my resignation after 45 days
Need Replay ASAP.

Dear Manish,
Can you elaborate as to what was the conversation you had when you first put the resignation on 07th Oct. Was it given to you in writing that your resignation is not accepted / any counter offer made / any new conditions placed for retaining you. It seems the conversation was not complete (from either side the conditions were not accepted & concluded).
Was the resignation put up again. If not, ask your reporting boss that on what grounds / reason has he accepted the resignation now (also if the things are settled from both the end).