# cat test.ini
[path]
root = C:\test
code = $root . '\code1'

# cat test.pl
use Config::IniFiles;
$ini = Config::IniFiles->new(-file => 'test.ini');
$root = $ini->val('path', 'root');
print "root = $root\n";
$code = $ini->val('path', 'code');
print "code = $code\n";
$code = eval $code;
print "code = $code\n";

# perl test.pl
root = C:\test
code = $root . '\code1'
code = C:\test\code1