Two bulbs are rated as 100 watt 220 volt and 60 watt 220 volt. Filament of which bulb has greater?

Light bulbs are tungsten. The resistance is a mathematical curiosity that depends on temperature. A bulb that draws 100 watts at 220 volts uses 100/220=0.45 amp but at room temperature it can draw ten times that current. You can calculate a resistance but it doesn't mean anything. The engineer who designed the lamps had to do all the calculations separately for each lamp because he wanted the filaments to be the same temperature but one draws 0.45 amp and the other draws 0.27 amp so he had to make the 60 watt filament thinner so it would draw the same amp per area as the other bulb.

That is why inverters are sometimes rated for tungsten, different from the normal rating.