A reverse cell decreases the emf by 2 ε. Let ‘n’ cells be in opposition, then in the first connection 12ε – 2nε + 2ε = 3R
14ε – 2 nε = 3R … (1) where R is the effective resistance of the closed circuit. Similarly in opposition with external cells, 12 ε – 2nε – 2ε = 2R
i.e., 10ε – 2nε = 2R … (2)
28 – 4n = 30 – 6n
∴ 2n = 2 ∴ n = 1