Explanation:

- Section 100: This section typically deals with appeals to the High Court in civil procedures, not related to oaths on affidavits.

- Section 132: Generally relates to witness privileges in legal proceedings, not specifically about administering oaths.

- Section 139: This section specifies who is authorized to administer oaths on affidavits. It includes the administering officers like judges, magistrates, or other officers appointed by the High Court.

- Section 140: Often related to powers of the court in civil procedure context, not directly about administering oaths.

Option:2 - Section 139 is the correct answer.

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