The Jammu and Kashmir State Lands (Vesting of Ownership to the Occupants) Act, 2001 was enacted to vest the ownership rights to the occupants of the State Land with an ambitious objective of meeting the chronic power crisis of Jammu and Kashmir. Since the object of the Act was to use the proceeds of the transaction to fund the hydroelectric projects in J&K, it popularly came to be known as the Roshni (Light) Act. The author, in this paper, has analyzed and elucidated the provisions that are relevant for understanding the Roshni Act along with the various amendments.