Prosecution of claims in Civil Court

Nothing in sections 18 and 19 shall be construed to prevent any person from instituting or continuing in any competent Court any suit or proceeding in respect of any claim which has been disallowed in whole or in part by the Collector under section 18 or by the Court of Wards under section 19 (1): Provided that, where the claimant has failed to notify his claim under section 17, no suit or proceeding in respect of such claim shall be maintainable unless the claimant shows good and sufficient cause for such failure.