\( \Large cos \theta .cosec23 ^{\circ} =1 \)
\( \Large => \ cosec23 ^{\circ} =\frac{1}{cos \theta }=sec \theta \)
\( \Large => \ cosec23 ^{\circ} =cosec(90 ^{\circ} - \theta ) \)
\( \Large => \ 23 ^{\circ} =90 ^{\circ} - \theta \)
\( \Large => \ \theta =90 ^{\circ} -23 ^{\circ} =67 ^{\circ} \)