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NTD in photo but not on vehicle

As the owner of his own company, a colleague has received an NTK from NE parking (IPC). It has a stamped photo with a NTD in the windscreen but there most definitely was not one attached.

Now he's received an NTK to the company on day 42 since the 'parking event'. I'm waiting for him to scan me the document, I have been here a few years and have done successful popla appeals, and I think well versed in the newbies thread. I read the posts about NTD to company vehicles for IPC members but the NTD was not on the vehicle and the 21days has therefore passed.

Just asking for thoughts on how to proceed

"The driver of the above vehicle is liable for a parking charge in the above amount which, at the date of this invoice, remains unpaid in full and for which the balance due amount remains outstanding"
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