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Conduct and Supervision of Plebiscite. - The plebiscite conducted and supervised by the Commission on Elections (COMELEC) pursuant to Provincial Ordinance No. 103-94 of the Sangguniang Panlalawigan of the Province of Surigao del Sur, which ratified the creation of Barangay Comawas as proclaimed by the Plebiscite Board of Canvassers on September 9, 1996, shall serve as a substantial compliance with the plebiscite requirement under Section 10 of Republic Act No. 7160, as amended, otherwise known as the "Local Government Code of l991".
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