Measures specified applicable to arrears due both for previous years and current year

The measures specified above may be employed for the recovery of arrear, both of previous years and of the current year, but the preference provided in section 105 shall apply only to arrears for the current year, and the preference provided in section 104 shall apply to arrears for three years, except in case any measure for any arrear commenced in the very year for which it is due but it has not been fully executed by the end of the year and the execution is pending.