Have you received the Enforcement Notice they refer to in the PCN? This would be sent after the 28 days had expired on the PCN itself. It is in response to this notice that you need to make formal representations. All you appear to have done so far is make an informal challenge. If you ignore the Enforcement Notice, you're toast!

Formal complaints appear to be your only avenue here. Once the authority have requested a DNC and the adjudicator has made a decision to accept that request, your appeal route is effectively ended. However, you can apply for a review of the adjudicator's decision to accept the authority's DNC if you strongly believe there is an issue of law with their request (within the relevant regulations) that should be considered. This would not include a CEO lying as you have suggested, this would be a criminal matter and outside the adjudicator's jurisdiction.

They are simply saying that if you have any questions about the penalty charge, i.e. what it was for, when, where etc, then you need to ask the local authority not them. TEC themselves do not have these details, nor do they have any interest in them.

That's a bit like saying if I walk into a shop and pick up a product and walk out, I haven't made a contract because I haven't paid! But what I've done is still 'unlawful'. Rules for parking are set out in TMOs or TROs. If you park and don't pay you haven't entered a contract under contract law, but instead you have breached a legally enacted order detailing the conditions for parking there.

You say "the appeal got rejected". Was this an informal challenge, i.e. made within the 28 days from service of the PCN? Or was it a formal challenge in response to the Notice to Owner? There is a way back from this, but it depends what you mean by "appeal".

Contract law is clear. A contract is only made when someone offers money for something and that money has been accepted/received. [Pharmaceutical Society of Great Britain v Boots Cash Chemists (Southern) Ltd, 1952]

Interesting that the OP has not once mentioned the ACTUAL legislation under which the PCN was issued and which sets out the enforcement steps authorities may take up to registration of the penalty charge as if it were a debt and beyond!

Londonboyj would be well advised to think carefully before submitting a witness statement/statutory declaration. We have no info on how his mother arrived at £195 as a penalty, but it suggests that at least one previous enforcement document was ignored. A WS/SD needs to be a truthful statement. Prison could well await anyone who makes a statement which isn't!

As no payment was made, no contract was entered into. Therefore 'contract frustration' would not apply here.

NO!!! Not unless you want bailiffs on your doorstep. You appear to be at Order for Recovery stage which means you should have received at least two other documents, a Notice to Owner and a Charge Certificate. Did you receive these? If so, what did you do with them? If you didn't receive a Notice to Owner, is your vehicle registration document up to date with your correct address? If so, is there a reason why you might not have received this? To challenge this now you need to revert it to an earlier stage of the process. To do this you would need to make a witness statement, the grounds for which are set out on the form TE9. Do not be tempted to tell any porkies if you do this. You could end up in prison if you do so! To be clear, you CANNOT at this stage challenge this with the council. Follow the process!

For eveyone's benefit, who was driving is irrelevant for council issued tickets.

Witness Statement??? Now??? Why???

Of course it's a parking PCN! A CPZ is a Controlled PARKING Zone.

Are you saying the pcn was issued to the hire car? If so, did you sign a hire agreement which allows the hire company to request liability be transferred to you? If you did, then only the hire company can make formal representations at this time and they will do this when they receive the Notice to Owner. Normally this will be on the grounds that the vehicle was on hire and they will provide the authority with your name and the address they have for you on the hire agreement. Provided they do this and do so in time, the authority will cancel the pcn and NtO issued to the hire company and re-issue a pcn to you. You can then make representations in your own name. If the hire company pay the penalty charge without appealing, they may pass this charge on to you provided the agreement you signed with them says they can.

These are alleged moving traffic contraventions, NOT parking and will require statutory declarations, not witness statements.