The removal of sod, loam, sand, gravel or quarried stone for sale, and any substantial excavation or addition of material on a lot to alter its topography, except when incidental to, or in connection with, the construction of a building on the same lot shall be permitted only on application for the special approval of the planning board. Any area from which sod is removed and which is not covered with building, pavement or other surface covering, shall have topsoil replaced and be reseeded.