Let us consider three polaroids A, B and C where C is kept in between A and B.
Using Malu’s Law, the intensity of light emerging from the middle polaroid C is given by,
\(I_1 = I_o cos^2 \theta ; I_O\) is the intensity of light falling on middle polaroid.
Therefore, intensity falls on the polaroid at the end (polaroid B) whose polarisation axis makes an angle of (90° - \(\theta\)) with the polarisation axis of the angle of middle polaroid.
Therefore, Intensity of light emerging from Polaroid B is,
That is, transmitted intensity will be maximum when sin 2\(\theta\) = 1
2\(\theta\) = 90°
\(\theta\) = 45°