use strict;
use warnings;

sub RemoveComments
{
    my $line=$_[0];
    if ($$line =~ /#/){
	$$line =~ s/#.*$//;
    }
    if ($$line =~ /^\s*$/){
	return 1;
    }
}

....

while ($temp=<INPUT>){
  my $empty =0;
  $empty=&RemoveComments(\$temp);
  if ($empty == 1){
      next;
   }
...
some other code
...
}