# This file is a comment and should not be used
 # This comment has one leading space
   # This comment has three leading spaces
/dev/mapper/centos-var_log /var/log                xfs     defaults        1 2
 /dev/donstest  /expert         none    1 1 -rw,noglob # this is a fs
 #/dev/donstest22   /expert         none    1 1 -rw,noglob # this is a fS

##</code><code>##

 
#!/usr/bin/perl
use strict;
open (MYFILE, "./file.txt" ) or die "Could not open file:  $! \n";
while ( my $line = <MYFILE> )
{
    chomp $line;
    if  ( $line =~ /^\s*[^#].*/ )
    {
        print "NOT Comment: $line \n";
    }
    else
    {
        print "IS Comment: $line \n";
    }
}

##</code><code>##

IS Comment: # This file is a comment and should not be used
NOT Comment:  # This comment has one leading space
NOT Comment:    # This comment has three leading spaces
NOT Comment: /dev/mapper/centos-var_log /var/log                xfs     defaults        1 2
NOT Comment:  /dev/donstest     /expert         none    1 1 -rw,noglob # this is a fs
NOT Comment:  #/dev/donstest22   /expert         none    1 1 -rw,noglob # this is a fS