Resignation Accepted After 45 Days: Can My Boss Do This and What Are My Options?

I resigned from my company on 7th October 2012, but my reporting boss has not accepted my resignation. Now, after 45 days, he is accepting my resignation. At that time, there was a good opportunity in my hand, but now that position has been closed. Kindly suggest what to do. Does he have the right to accept my resignation after 45 days?

Need reply ASAP.

Can you elaborate on the conversation you had when you first submitted your resignation on October 7th? Was it communicated to you in writing that your resignation was not accepted, or was any counteroffer made, or were any new conditions proposed for retaining you? It appears that the conversation was incomplete as neither side accepted or finalized the conditions.

Has the resignation been submitted again? If not, please inquire with your reporting boss regarding the grounds or reasons for accepting the resignation now, and confirm if the issues have been resolved from both ends.

Thank you.