He said that the scrutiny assessment criteria for the year 2013-14 would cover approximately 20,000 cases which is less than 10 per cent of the total 2,10,106 registered dealers of the state for the year 2013-14, whereas during the years 2008-09, 2009-10 and 2010-11, the number of cases selected for scrutiny assessment were 36.37 per cent, 30.22 per cent and 31.11 per cent respectively. The spokesman said that the criteria for scrutiny assessment was decided to cover cases relating to different trades and classes of industries and to check possible evasion and avoidance of tax.