(1) Where any person against whom any proceeding for the determination of arrears of rent or for the assessment of damages [or for the determination of the amount payable by way of interest on such arrears of rent or damages] is to be or has been taken dies before the proceeding is taken or during the pendency thereof, the proceeding may be taken or, as the case may be, continued against the heirs or legal representatives of that person.
[(1A) Where any person from whom any cost of removal of any building or other structure or fixture, or, as the case may be,any goods, cattle or other animal is to be recovered under sub-section (2) [or subsection (3)] of section 5A, or any expenses of demolition are to be recovered under sub-section (5) of section 5B, dies before any proceeding is taken for the recovery of such cost or during the pendency thereof, the proceeding 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 Central Government or the [statutory authority] from any person whether by way of arrears of [rent or damages or costs of removal referred to in section 5A or expenses of demolition referred to in section 5B or interest referred to in sub- section (2A) of section 7 or any other cost] shall, after the death of the person, be payable by his heirs or legal representatives but their liability shall be limited to the extent of the assets of the deceased in their hands.