Concept:
According to Drude free electron theory, electrical conductivity of a metal is:
\[
\sigma=ne\mu
\]
where \(\mu\) is electron mobility.
Step 1: Write electron mobility.
\[
\mu=\frac{e\tau}{m}
\]
where,
\[
e=\text{charge of electron}
\]
\[
\tau=\text{relaxation time}
\]
\[
m=\text{mass of electron}
\]
Step 2: Substitute mobility in conductivity expression.
\[
\sigma=ne\left(\frac{e\tau}{m}\right)
\]
\[
\sigma=\frac{ne^2\tau}{m}
\]
\[
\therefore \text{Correct Answer is (B)}
\]