Notwithstanding anything to the contrary contained in any law, any amount of tax and penalty including interest, if any payable by the dealer on account of breach of any of the conditions and restrictions specified in Himachal Pradesh Value Added Tax (Seventh Amendment) Rules, 2012 shall be recoverable by the Assessing Authority of the district (district incharge) which shall be empowered to enforce recovery of tax, penalty and interest by way of disposing of goods in stock or any other movable property of the dealer concerned.