#!/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";
    }
}