use strict;
use warnings;

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

....

while ($temp=<INPUT>){
  &RemoveComments(\$temp);
...
some other code
...
}