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.