Judgment :- This writ petition arises out of an assessment to tax under the Kerala Building Tax Act, 1975 (the act) in respect of a building put up by the petitioner. It is a cinema theatre, the construction of which was completed on August 27,1985 and in which exhibition of films commenced on September 14,1986. The petitioner declared the capital value of the building for purposes of assessment under the Act at Rs. 2,80,000. But the assessing authority determined the capital value at Rs. 7,58,344/- and completed the assessment accordingly. In fixing the annual value and consequently the capital value at this figure, the assessing authority took into account the projector, the furniture (ie. seats for the film viewers) and the generator installed in the theatre, treating them as amenities provided in the building, made relevant by S.6(4)(d) of the Act. This order was set aside in appeal and the matter remitted back to the assessing authority for reconsideration of the question whether the aforesaid items were liable to be taken into account, in the determination of the annual value of the building. The assessing authority however stuck to his view and by his proceedings Ext. P5, affirmed the earlier determination of the capital value made by him at Rs. 7,58,344/-. This was confirmed in appeal by the second respondent Revenue Divisional Officer by his order Ext. P6. 2. The ratio of the order Ext. P6 was that items like projector, generator etc. are "unavoidable parts" for the profitable running of the building as a cinema theatre and therefore they were liable to be taken into account in fixing the capital value. 3. The writ petition is filed challenging Exts. P5 and P6. The only quest ion raised is that the authorities should have eschewed the projector, the furniture and the generator from consideration while determining the annual value of the building. 4. The charge to tax under S.5 of the Act is in respect of a building constructed after April 1,1973 and whose capital value exceeds Rs. 75,000/-. The taxable event is the construction of the building and the tax becomes payable when the construction is completed. Explanation 1 to S.5 deems the construction to have been completed when the building is ready for occupation or is actually occupied, whichever is earlier. 5. 75,000/-. The taxable event is the construction of the building and the tax becomes payable when the construction is completed. Explanation 1 to S.5 deems the construction to have been completed when the building is ready for occupation or is actually occupied, whichever is earlier. 5. "Capital value" of the building which is the base of the charge is defined in S.2(f) as the value arrived at by multiplying the annual value by ten. "Annual value", under S.2(a) means the gross annual rent at. which the building may at the time of completion be expected to let from month to month or from year to year. S.6 lays down the mode of determination of the capital value. Sub-section (1) provides that for determining the capital value for purposes of the Act, the annual value of a building shall be the annual value fixed for that building in the assessment books of the local authority within whose area the building is situate. But sub-section (2) vests the assessing authority with the power to fix the annual value differently, if he is of opinion that the annual value fixed by the local authority is too low. He can however do so only after giving the person affected, namely the assessee, an opportunity of being heard. Further in determining the annual value, he is also bound by sub-section (4) to have regard to the following factors enumerated therein, namely (a) the location of the building; (b) the nature and quality of the structure of the building; (c) the capability of the building for profitable use; (d) amenities provided in the building; (e) access to the building from public roads or water ways; (f) value of the land on which the building is constructed; (g) the estimated cost of construction of the building; and (h) such other matters as may be prescribed. It is with reference to (d) above that the respondents have taken into account the items in question, namely the projector, the furniture and the generator in fixing the annual value of the building for purposes of assessment under the Act. 6. Sub-section (4) of S.6 lays down the various factors to which regard shall be had while fixing the annual value of the building. 6. Sub-section (4) of S.6 lays down the various factors to which regard shall be had while fixing the annual value of the building. It is on an overall consideration of all these factors that the assessing authority has to fix the annual value, which is the annual rent at which the building may be expected to let from month to month or from year to year. If the building has actually been let, the annual rent fetched will ordinarily be a good index of the annual value. But when the building is not let, the annual value will be the annual rent which a willing hypothetical tenant will pay, having regard to the prevailing rates of rent in the locality for a building with similar conveniences and amenities. The factors mentioned in sub-section (4) are those which normally go into the reckoning between the landlord and the tenant while fixing the reasonable rent for the building. A consideration of those factors will facilitate the fixation of the rent at which the building may be expected to be let. What is made assessable under the Act is the building. The taxable event is its construction and the liability attaches itself when the construction is complete. "Building" is defined in S.2(e) as meaning a house, outhouse, garage or any other structure or part thereof, whether of masonry, bricks, wood, metal, or other material. It is the annual value of the building so defined that is sought to be fixed with reference to the various factors mentioned in sub-section (4) of S.6. The expression "amenities" in S.6(4)(d) on which the authorities have placed reliance has to be understood in this context. It means those amenities provided in the building which have an effect or impact on the rental value of the building as a building and "Amenities" are those items which enhance the pleasantness or desirability of a building as a building. (See in the connection Stroud's Judicial Dictionary, Fifth Edition, Volume I, page 118; Subramoniam v. Rajaram, A.I.R 1966 Mad. 355, Mariakulty Umma v. Moosakutly Haji,1969 KLT 990). Fans, exhausts, or A.I.R conditioners, or a generator in anticipation of power failure, are all amenities, for purposes of S.6(4)(d), the provision of which enhances the attractiveness of the building and therefore its rental value. 355, Mariakulty Umma v. Moosakutly Haji,1969 KLT 990). Fans, exhausts, or A.I.R conditioners, or a generator in anticipation of power failure, are all amenities, for purposes of S.6(4)(d), the provision of which enhances the attractiveness of the building and therefore its rental value. A distinction has to be drawn between such items which enhance the pleasantness of the building and those items which are required for the user of the building in a particular way. The projector and the furniture in a cinema theatre; the furniture and furnishings in a residential house when it is let out as a fully furnished house, or the equipments or furniture installed in a hotel, a building fall in the latter category of items required fo the user of the building, which cannot be termed "amenities" in the context of S.6(4)(d). the factors referred to in sub-section (4) of S.6 are targetted to arrive at the rent which the building (as defined in S.2(e) will fetch if let out and in that context the expression "amenities" has to be read eschewing those movable items which are intended for user of the building of a particular purpose. In this view, the projector and the furniture (seats) have to be ignored in fixing the annual value; but not the generator, subject to what is stated in the next paragraph. 7 The petitioner has an alternate contention that since the annual value is related the construction mat has to be taken into account. The question does not regarding the projector and the furniture, in the view that I have already hat they are not liable to be taken into account in the fixation of the annual value under S.6(4). The question arises only regarding the generator. The assessing authority shall eschew the same also from consideration, if it had not been installed as part of the construction of the building, but only separately later to facilitate the running of the cinema. 8 The writ petition is therefore allowed. Exts. P5 and P6 are quashed. The first respondent is directed to make an assessment afresh in accordance with law and in the light of the observations contained herein above, with opportunity to the petitioner to be heard, as far as possible within a period of six months from the date of receipt of a copy of this judgment. Exts. P5 and P6 are quashed. The first respondent is directed to make an assessment afresh in accordance with law and in the light of the observations contained herein above, with opportunity to the petitioner to be heard, as far as possible within a period of six months from the date of receipt of a copy of this judgment. Amount, if, any, paid by the petitioner by way of tax shall be retained by the first respondent to be adjusted towards the demand, if any, arising out of the fresh assessment. There will be no order as to costs.