(1) If at any time before or after the commencement of any proceedings for the recovery of any arrears of land revenue under this Chapter, the defaulter dies, the proceedings (except arrest and detention) may be commenced or continued against the legal representatives of the defaulter as if the legal representative were themselves the defaulter ;
Provided that such legal representative shall be liable only to the extent of the property of the deceased which has come to his or her hands.
(2) Where any person has become surely for the amount due from the defaulter he maybe proceeded against under this Chapter as if he were himself the defaulter.