Commercial Case Adjudication Act Article 67

For cases where shareholders or companies petition the court for a ruling on the purchase price of shares, as prescribed in the provisions of the Company Act and the Business Mergers and Acquisitions Act, the court shall, before making a ruling, provide opportunities for the petitioners and the opposing parties to state their opinions. If necessary, an inspector may be appointed and ordered to examine the company's financial situation. When there are more than two shareholders, the provisions set forth in Article 41 through Article 44, Article 44-2 and Paragraph 2 of Article 401 of the Taiwan Code of Civil Procedure shall apply.The ruling for the petition, as described in the preceding paragraph, may be appealed; the execution of the ruling shall stay, pending such interlocutory appeal.The filing fees and the remuneration of the inspector shall be borne by the company.