(a) After time t, thickness of liquid will remain $\left( \frac{d}{3} - vt \right).$
Now, time constant as function of time
$\tau_{c} = CR$
$\ \ \ \ \ = \frac{\varepsilon_{0}(1).R}{\left( d - \frac{d}{3} + vt \right) + \frac{d/3 - vt}{2}}\ \left( Applying\ C = \frac{\varepsilon_{0}A}{d - t + \frac{t}{k}} \right)$
$\ \ \ \ \ = \frac{6\varepsilon_{0}R}{5d + 3vt}$