Step 1: Understanding the Concept:
In a potentiometer, the emf is proportional to the balancing length, since the wire has a uniform potential gradient.
Step 2: New length:
First null point: \(60\) cm for \(1.5\) V. The null point increases by \(40\) cm, so the second length is \(100\) cm.
Step 3: Calculate:
\[ \frac{E}{1.5} = \frac{100}{60} \Rightarrow E = 2.5\ \text{V} \]
The problem writes \(E = \frac{x}{10}\) V, so \(x = 25\).
Final Answer:
The value of \(x\) is \(25\), option (B).
\[ \boxed{25} \]