http://aspn.activestate.com/ASPN/docs/ActivePerl/5.10/faq/Windows/ActivePerl-Winfaq4.html#What_s_the_equivalent_of_the_she ActivePerl 5.10 documentation windows specific notes which will get you going and explain the little quirks. Shebang doesn't work the same on windows as it would with a linix system. You likely need to add perl to your path and associate the file type. It is all explained in here. As a default, provided you put the full location in the command line of perl, then the file you want to run. It should go for you.
That being said, that is for regular scripts. Apache may use the shebang line, otherwise an alias needs to be set up in the http.conf.