The induced EMF \( e \) in a coil is given by Faraday's Law:
\[
e = -N \frac{d\Phi}{dt}
\]
where \( \Phi \) is the magnetic flux, \( N \) is the number of turns, and \( \frac{d\Phi}{dt} \) is the rate of change of magnetic flux.
The magnetic flux \( \Phi = B \cdot A \), where \( B \) is the magnetic field and \( A \) is the area of the coil. The area of the coil is:
\[
A = \pi r^2 = \pi \left(\frac{15}{2} \, \text{mm}\right)^2 = \pi (7.5 \times 10^{-3})^2 \, \text{m}^2
\]
For the first interval, the magnetic field decreases from 30 mT to 0 mT, and for the second interval, it increases from 0 mT to 30 mT.
The induced EMF is proportional to the rate of change of magnetic field, so the ratio of induced EMFs will be the inverse of the time intervals:
\[
\frac{e_1}{e_2} = \frac{20 \, \text{ms}}{40 \, \text{ms}} = 3
\]
Therefore, the correct answer is (B).