In the last part, I looked at few last points of offers. In this part I want to canvass the topic of when it is impossible to accept an offer. To accept an offer, the person accepting must signify his or her willingness to enter into a contract with the person making the offer on the terms offered to him or her. In the situation where the person who made the offer has taken back his or her offer, the offer is no longer open for acceptance.
Any acceptance is simply too late.
An acceptance is not valid where the person accepting the offer knows that the offer contains a mistake. The mistake can relate to the terms of the offer, the identity of the person to whom the offer was made or the existence of a contract. If the mistake is vital to the offer, then any acceptance of the offer is not valid. For example if Jane makes an offer intended for Jack when in fact it was made to Bill, then Bill's acceptance will not be valid if Jane only wanted to make the offer to Jack. Where the acceptance is made long after the offer in situations where it would be unreasonable for the person making the offer to wait, then the acceptance will not be effective.