As others have said:

• It's Perl, not PERL.
• Try O'Reilly's Learning Perl (the llama).

To that I would add:

An experienced programmer could skip straight to Programming Perl (the camel) but if, as you say, you have no programming background, you might find it a struggle. The llama is a gentler introduction.

I'm fairly new to Perl myself, but I could perhaps give you a gentle prod in the right direction:

open (XCACLS, "xcacls.txt") or die "Cant open file: $!\n";

while (<XCACLS>) {
    chomp;
    if (/regex goes here/) {
        code goes here
    }
}
[download]

In place of "regex goes here", you need a regular expression.