“9. From a plain reading of the statutory provisions quoted above, it is clear that the expression “building” includes any building with the garden, grounds and outhouses appurtenant to such building, or part of such building let or to be let along with such building. In view of the expansive definition of the term, any structure which is part of the premises let out or to be let out comes within the purview of “building”. This position becomes further clear on reading sub-Section (4) of section 4 wherein it is provided that the total cost referred to in sub-Section (2) and sub-Section(3) shall consist of the market value of the site in which the building is construed, the cost of construction of the building and the cost of provision of any one or more of the amenities specified in Schedule 1 as on the date of application for fixation of fair rent. In the first proviso to the sub-Section (4), it is laid down while calculating the market value of the site in which the building is constructed, the Controller shall take into account only that portion of the site on which the building is constructed and of a portion upto fifty per cent thereof, the vacant land, if any, appurtenant to such building, the excess portion of the vacant land, being treated as amenity.