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    Conduct of Plebiscite and Determination of Results, Business of COMELEC, not Regular Courts.   The
    above factual findings of the COMELEC supported by evidence, are accorded, not only respect, but
    finality. This is so because "the conduct of plebiscite and determination of its result have always been
    the business of the COMELEC and not the regular courts. Such a case involves the appreciation of ballots
    which is best left to the COMELEC. As an independent constitutional body exclusively charged with the
    power of enforcement and administration of all laws and regulations relative to the conduct of an election,
    plebiscite, initiative, referendum and recall, the COMELEC has the indisputable expertise in the field of
    election and related laws." Its acts, therefore, enjoy the presumption of regularity in the performance of
    official duties. (CAYETANO vs. COMELEC et al., G.R. Nos. 166388 & 166652, January 23, 2006)

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  EO 52, PD 46, PD 1602, PD 1613, RA 7796, RA 7844, RA 7975, RA 8369, RA 8533, RA 8552, RA 8559, RA 8560, RA 8791, RA 9225, RA 9255,
  AO 01, s. 2002 (PHILCOA), RA 8048

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