According to poiseuille's equation, Volume of liquid flowing per second in a capillary tube is given by
$Q =\frac{ V }{ t }=\frac{\pi r ^4 \Delta P }{8 \eta L }$
So mass of liquid flowing in a capillary tube is given by
$Q _{ m }=\frac{ m }{ t }=\frac{\pi r ^4 \Delta P }{8 \eta L } d$
$\Rightarrow \frac{ m _1}{ t _1}=\frac{\pi r ^4 \Delta P }{8 \eta_1 L } d _1 \ldots(I)$
$\Rightarrow \frac{ m _2}{ t _2}=\frac{\pi r ^4 \Delta P }{8 \eta_2 L } d _2 \ldots(II)$
Dividing $(I)$ by $(II)$, we have
$\frac{ t _2}{ t _1}=\frac{ d _1}{ d _2} \times \frac{\eta_2}{\eta_1}$
$\Rightarrow \frac{\eta_1}{\eta_2}=\frac{ d _1 t _1}{ d _2 t _2}$



[Given: Surface tension of the liquid is $0.075 \mathrm{Nm}^{-1}$, atmospheric pressure is $10^5 \mathrm{~N} \mathrm{~m}^{-2}$, acceleration due to gravity $(g)$ is $10 \mathrm{~m} \mathrm{~s}^{-2}$, density of the liquid is $10^3 \mathrm{~kg} \mathrm{~m}^{-3}$ and contact angle of capillary surface with the liquid is zero]

