#!/usr/bin/perl -w

BEGIN
{
    push(@INC, $ENV{'PWD'}."/lib");
    push(@INC, $ENV{'PWD'}."/lib/Spreadsheet");
}

use strict;
use warnings;
use Getopt::Std;
use Time::Local;
use File::Basename;
use Switch;
use Data::Dumper qw(Dumper);

...
$i_excelSheetName = $optionsHash{'s'} ;
...

my $book = ReadData ($i_excelFileName);

my @lines ;
my $inLineTmp;
my $sheetID = $book->[0]{'sheet'}{$i_excelSheetName};
if (! defined $sheetID) {
    print "\n\nError: Not found sheen name ".$i_excelSheetName." in Input Excel file.\n";
    print "Available Sheets in Excel are: \n";
    print Dumper \$book->[0]{'sheet'};
    die "Program stopped.\n\n";
}
my @rows = Spreadsheet::Read::rows($book->[$sheetID]);

# Go over all lines. 'scalar' return the total number of lines. Since we should start from line 0, loop initial to 1 and we used i-1
foreach my $i (1 .. scalar @rows) {
    $inLineTmp = $rows[$i-1][0];
    foreach my $j (1 .. scalar @{$rows[$i-1]} -1 ) {
        if (defined ($rows[$i-1][$j] )) {
            $inLineTmp .= ",".$rows[$i-1][$j];
        } else {
            $inLineTmp .= ",";
        }
        
    }
    push @lines , $inLineTmp;
}