if the vertical plane in which angle of dip is δ1 subtends αngle α with magnetic meridian ,the other vertical plane in which angle of dip is δ2 subtends αngle (90-α) magnetic meridian ;so
tanδ1 =BvBh cos α
tanδ2 =BvBh cos(90-α)
and hence cot2δ1+cot2δ2 =(Bh Bv)2[cos2α+sin2α]
cot2δ1+cot2δ2 =cot2δ