Last seen theory means that if the accused was last seen in the company of the deceased, and the time gap between that point and the death is so small that intervention by any other person becomes unlikely, the court may draw an adverse inference against the accused.
30-second answer
“Last seen theory is a rule of circumstantial evidence. It means that when the accused and the deceased were last seen together, and soon thereafter the deceased is found dead, the court may infer that the accused is connected with the crime, especially when the time gap is very small. However, last seen theory alone is not always sufficient for conviction; it must ordinarily be supported by other incriminating circumstances, and if the accused fails to explain facts specially within his knowledge, an adverse inference may be drawn.
Easy memory line
“Last seen together plus short time gap plus no explanation may become a strong incriminating circumstance.”
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