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She was asked by the management to join back on 2nd January. Did she join back on 2nd January and resigned on 5th January or did she join back on 5th January and resigned on the same day of joining? If she has joined back the company on 5th January and has resigned on the same day then her "last working day" will obviously be 30th Sept. 30th Sept was the last day when she worked for full day. Had she worked for one week or so...say, had she joined on 5th January and resigned on 9th January, for example, then her last working day would have been 9th January.
In this case, she returned to the office on 5th January not with the purpose of joining back the work but with the intention of resigning.

From India, Mumbai
Hi...
Since Management & Employee mutually accepted 05.01.2012 as parting date, the HR guy should have issued the releiving letter from 05 onwards only. HR people should treat their employees in a diginified manner. The company management also look in it in a better way, which will generate good impression among the working employees.Such sort of employee treatment will not be good for the company except ego satisfaction of the particular HR official.
Additionally once the employee decides to part away, the HR should part them in good manner which is a good & healthy HR practice.
Regards

From India, Pondicherry
..very true and when the HR Official will get fired for working against the company then both of them can together look for a job or maybe that particular employee can also bear expenses of this particular HR Official.
From India, Mumbai
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