Code of Civil Procedure, 1908
139.Oath on affidavit by whom to be administered.-
In the case of any affidavit under this Code-
(a) any Court or Magistrate, or a
(b) any officer or` other person whom a High Court may appoint to in this behalf, or
(c) any officer appointed by any other Court which the State Government has generally or specially empowered in this behalf,
may administer the oath to the deponent.