Section 4 (9) is designedly and artistically drafted to meet such a contingency which may be extracted thus: "Where a person holds vacant land and also holds any other land on which there is a building with a dwelling unit therein, the extent of such other land occupied by the building and the land appurtenant thereto shall also be taken into account in calculating the extent of vacant land held by such person." (Emphasis supplied) In order to understand the import of section 4 (9) it may be necessary to extract clauses (i) and (ii) of section 2 (q) which run thus: "(q) 'Vacant land ' means land, not being land mainly used for the purpose of agriculture, in an urban agglomeration, but does not include (i) land on which construction of a building is not permissible under the building regulations in force in the area in which such land is situated; (ii) in an area where there are building regulations the Gland occupied by any building which has been constructed before, or is being constructed on, the appointed day with the approval of the appropriate authority and the land appurtenant to such building; and . " Clause (i) gives a blanket exemption to any land situated in an urban area where the entire area is covered by land on which it is not permissible to raise a building which will not be deemed to be 909 vacant land within the meaning of section 2 (q).