(2) Any amount due to the Central Government or the 5[ statutory authority] from any person whether by way of arrears of 6[ 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.