(1) Where any person against whom any proceeding for the determination of arrears of rent or the assessment of the damages is to be or has been taken dies before the proceeding is taken or during the pendency thereof, the proceedings may be taken or as the case may be continued against the heirs or legal representatives, of that person.
(2) Any amount due to the State Government or 1[the Board or to any Company Corporation Municipal Council, Notified Area Council, Improvement Trust, Special Planning Authority or University] from any person whether by way of arrears of rent or damages or costs shall, after the death of the person, be payable by his heirs or legal representative but their liability shall be limited to the extent of the assets of the deceased in their hands.