Step 1: Principle of potentiometer.
The potential difference across any length of the potentiometer wire is directly proportional to its balancing length.
\[
V \propto l
\]
Step 2: First observation (no external resistance).
- The cell is connected directly to the potentiometer.
- Let the balancing length be $l_1$.
- Then the emf of the cell is:
\[
E \propto l_1.
\]
Step 3: Second observation (with external resistance R).
- Now the cell is connected across a resistance $R$.
- The potential difference across the cell (terminal voltage) is:
\[
V = \frac{E R}{R + r}.
\]
- Let the new balancing length be $l_2$.
- Then,
\[
V \propto l_2.
\]
Step 4: Ratio of lengths.
\[
\frac{E}{V} = \frac{l_1}{l_2}.
\]
Substitute $V = \dfrac{E R}{R + r}$:
\[
\frac{E}{\dfrac{E R}{R + r}} = \frac{l_1}{l_2}.
\]
\[
\frac{R + r}{R} = \frac{l_1}{l_2}.
\]
Step 5: Solve for $r$.
\[
R + r = R \cdot \frac{l_1}{l_2}.
\]
\[
r = R \left( \frac{l_1}{l_2} - 1 \right).
\]
\[
r = R \cdot \frac{l_1 - l_2}{l_2}.
\]
Step 6: Conclusion.
The internal resistance of the cell is:
\[
r = R \cdot \frac{l_1 - l_2}{l_2}.
\]