14(1)Where a person called as a witness, or desiring to give evidence or required or desiring to make an affidavit or deposition refuses or is unwilling to be sworn on grounds of conscientious motives, the Court or person qualified to take affidavits or depositions shall permit such person, instead of being sworn, to make solemn affirmation by using the words,

14(2)Such solemn affirmation and declaration is of the same force and effect as if such person had taken an oath in the usual form.