The Administrative Execution Act Article 32
If the goal cannot be accomplished through indirect compulsory execution, or it is urgent to execute the object otherwise the goal cannot be accomplished, the enforcement authority can execute the object by direct compulsory means.
中文原文 行政執行法第32條
經間接強制不能達成執行目的，或因情況急迫，如不及時執行，顯難達成執行目的時，執行機關得依直接強制方法執行之。