Abstract
The theory developed in Part I has been refined to include an elastic turning of the molecule in conjunction with the viscous turning and it has been shown that the phenomenological viscosity envisaged in Part I is not pure viscosity but is a complex one. The introduction of this factor modifies the relaxation equations commonly known as the Debye equations. The significance of the modifications have been discussed and it has been shown that if there is a single time of relaxation, the modifications cannot be demonstrated experimentally. If, however, there is a distribution of relaxation times, the modified equations give results different from the ordinary relaxation equations and this difference can be demonstrated. A theoretical basis for the Gaussian distribution function has been put forth and introducing this function in the modified and the ordinary relaxation equations, it has been shown that the modified equations give better coincidence with experimental results than the ordinary equations.