The Plaintiff asserted that the date of delivery of vacant possession of the Tower E Unit is 14.6.2018 (‘Plaintiff’s Date of VP’) on the following grounds (the supporting documents are as exhibited in the AIS): In persuading the Plaintiff to utilise the Deposit to purchase the Tower E Unit, the Defendant, through Yongye, had made the representations as set out in paragraph 12 above. These representations were later confirmed vide the Defendant’s Sales Form, Receipt No. 0338 dated 26.5.2015 signed by Ms. Roy Yang and the e-mail sent by the Defendant’s Assistant Manager, Sales & Marketing to the Plaintiff on 1.6.2015 as follows: “Unit tower F changed to tower E package remain the same like tower F as follow:- E-16-02 - RM 1,169,000.00 - 8% (remain D & E rebate) – Please confirm, - GRR is 6% only base on net price, - Tenure is fixed 5 years, no renewal, - Confirm sell back to developer at 118% on NET PRICE as we assure 3.6% capital gain per year. - No GST Please advise.”. Clause 25.3 in the SPA provides that: “Upon the expiry of fourteen (14) days from the date of a notice from the Vendor requesting the Purchaser to take possession of the said Parcel, whether or not the Purchaser has actually entered into possession or occupation of the said Parcel, the Purchaser shall be deemed to have taken delivery of vacant possession.”. In the VP Notice, the Defendant said, among others, that: “… BANGSAR TRADE CENTRE DELIVERY OF VACANT POSSESSION … We are pleased to advice that the Certificate of Fitness for Occupation (“CFO”) for your unit has been approved by Dewan Bandaraya Kuala Lumpur (“DBKL”) on 14 May 2018. … In this regard, Vacant Possession is deemed issued in 17 November 2017 when the said building is completed and ready for authorities’ inspection. Notwithstanding the above, as a gesture of goodwill for the purpose of reimbursement of your Developer Interest Bearing Scheme (“DIBS”) and commencement of the tenancy of your property, calculation of your DIBS reimbursement shall only cease on 14 May, 2018 and the rental shall commence on 14 June 2018 ie after the one month rent free renovation period. …”. The VP Notice clearly states that the rental of the Tower E Unit shall commence on 14.6.2018, after one month rent free renovation period. In line with the SA, after delivering vacant possession of the Tower E Unit to the Plaintiff, the Plaintiff as the landlord, and BW Bangsar Sdn Bhd (‘BWB’) as the tenant, had entered into a Tenancy Agreement on 14.6.2018 for the period of five years commencing from 14.6.2018 with the permitted use of the demised premises as a hotel. The monthly rental is RM5,377.40. In the letter dated 23.8.2018 (‘23.8.2018 Letter’) to the Plaintiff to address the delay in handing over the Tower E Unit to the Plaintiff, the Defendant’s Director referred to the VP Notice and stated, among others, that: “… According to our original tenancy arrangement with you, payment of rental shall commence on 14th June 2018 i.e. one month from the date of vacant possession. Meanwhile, based on the terms of the SPA, you are entitled to Liquidated Ascertained Damages (“LAD”) of RM48,028.28, computation calculated/ estimated here on a without prejudice basis, for the delay in completion of the project. The above proposals in relation to your Property is shown in the table below: Total RM 6 months rental (June 18 - Dec 18) 34,953.10 Compromised LAD 21,961.26 Balance Payable 56,914.36 …”. From the above letter, it can be seen that the Defendant itself has taken the position that payment of rental began in June 2018. Subsequently, in an e-mail dated 19.11.2018 (‘19.11.2018 E-Mail’) to the Plaintiff, the Defendant’s representative attached the statement, invoice and other documents and conveyed the Director’s proposal for payment which included the suggestion that the Guaranteed Return Rental (‘GRR’) in the sum of RM5,377.40 per month beginning from 14.6.2018 for a period of six months to be offset from the outstanding billings. On 24.1.2019, the Plaintiff had paid the sum of RM440,899.92 to the Defendant for which the Defendant issued an official receipt as payment for Progressive Billings 2 on 24.1.2019. The Plaintiff contended that the Defendant accepted this sum as the balance of the purchase price without any protest and the imposition of late payment interest. Finally, the Plaintiff issued the Put Option Notice exercising his Put Option five years after the date of delivery of vacant possession of the Tower E Unit as per the Confirmation to Buy Back dated 5.6.2015.