Section 120 - Declaration without oath may be taken.

(1) The person before whom an affidavit may be taken may take without oath the declaration of any person who-

(a) affirms that the taking of any oath whatsoever is, according to his religious belief, unlawful; or

(b) by reason of immature age or want of religious belief, ought not, in the opinion of the person taking the declaration to be admitted to make a sworn affidavit.

(2) The person taking the declaration shall record in the attestation the reason of such declaration being taken without oath.