The Compulsory Enforcement Act Article 71
Where there is no bidder for an auction object, the enforcement court shall determine a price for the creditor to accept. Where the creditor is unwilling to accept it or cannot accept it pursuant to laws, the enforcement court shall revoke the attachment and return the auction object to the debtor. However, where the auction object is manifestly likely to be auctioned at an adequate price, paragraph 5 of the preceding article applies mutatis mutandis.
中文原文 強制執行法第71條
拍賣物無人應買時，執行法院應作價交債權人承受，債權人不願承受或依法不能承受者，應由執行法院撤銷查封，將拍賣物返還債務人。
但拍賣物顯有賣得相當價金之可能者，準用前條第五項之規定。
但拍賣物顯有賣得相當價金之可能者，準用前條第五項之規定。