[Add Menu]
  Name = L1A
  Title = L1A
[Done]

[Add Entry]
  Action = None
  Text = L2A
[Done]

[Add Entry]
  Action = None
  Text = Second
[Done]
-----------------------
[Add Menu]
  Name = L2A
  Title = L1A - L2A
[Done]

[Add Entry]
  Action = None
  Text = L3A
[Done]

[Add Entry]
  Action = None
  Text = L3B
[Done]
-------------------------
[Add Menu]
  Name = Second
  Title = L1A - Second
[Done]

[Add Entry]
  Action = exe command
  Text = Third1
[Done]

[Add Entry]
  Action = exe command
  Text = L3B
[Done]
-------------------------
[Add Menu]
  Name = L3A
  Title = L1A - L2A - L3A
[Done]

[Add Entry]
  Action = exe command
  Text = L4A
[Done]

[Add Entry]
  Action = exe command
  Text = L3B1
[Done]
-------------------------
[Add Menu]
  Name = L3B
  Title = L1A - L2A - L3B
[Done]

[Add Entry]
  Action = exe command
  Text = L4A
[Done]
-------------------------

etc.. etc.. 

##</code><code>##

$VAR1 = {
          'L1A' => {
                     'L2A' => {
                                'L3A' => {
                                           'L4A' => 'exe command',
                                           'L3B1' => 'exe command'
                                         },
                                'L3B' => {
                                           'L4A' => 'exe command'
                                         }
                              },
                     'Second' => {
                                   'L3B' => 'exe command',
                                   'Third1' => 'exe command'
                                 }
                   }
        };

##</code><code>##

$VAR1 = [
          {
            'Counter' => 1,
            'Action' => 'None',
            'Name' => 'L1A',
            'Text' => 'L2A',
            'Title' => 'L1A'
          },
          {
            'Counter' => 2,
            'Action' => 'None',
            'Name' => 'L1A',
            'Text' => 'Second',
            'Title' => 'L1A'
          },
          {
            'Counter' => 3,
            'Action' => 'None',
            'Name' => 'L2A',
            'Text' => 'L3A',
            'Title' => 'L1A - L2A'
          },
          {
            'Counter' => 4,
            'Action' => 'None',
            'Name' => 'L2A',
            'Text' => 'L3B',
            'Title' => 'L1A - L2A'
          },
          {
            'Counter' => 5,
            'Action' => 'exe command',
            'Name' => 'Second',
            'Text' => 'Third1',
            'Title' => 'L1A - Second'
          },
          {
            'Counter' => 6,
            'Action' => 'exe command',
            'Name' => 'Second',
            'Text' => 'L3B',
            'Title' => 'L1A - Second'
          },
          {
            'Counter' => 7,
            'Action' => 'exe command',
            'Name' => 'L3A',
            'Text' => 'L4A',
            'Title' => 'L1A - L2A - L3A'
          },
          {
            'Counter' => 8,
            'Action' => 'exe command',
            'Name' => 'L3A',
            'Text' => 'L3B1',
            'Title' => 'L1A - L2A - L3A'
          },
          {
            'Counter' => 9,
            'Action' => 'exe command',
            'Name' => 'L3B',
            'Text' => 'L4A',
            'Title' => 'L1A - L2A - L3B'
          }
        ];

##</code><code>##

$Menu_Multi_Hash{'L1A'}{'L2A'} = 'none';

etc.. etc.. and for the last one, it will be

$Menu_Multi_Hash{'L1A'}{'L2A'}{'L3B'}{'L4A'} = 'exe command';

(please note that the first three elements are the ones arrived by splitting the 'Title', the fourth is the 'Text' and the right hand side is the 'Action')

##</code><code>##

use Data::Dumper;
use strict;
open (FILE, "filename");

my $menu_counter = 0;
my $MenuName;
my $MenuTitle;
my %temp_hash;
my $line_read;
my @MenuList; #Array of Hashes

while (<FILE>) {

  	next if /^\s*$/;
   
   if ( /^\[Add Menu]/../^\[Done]/) {
     $line_read = $_;
     if ( $line_read=~/^\s*(\w+)\s=\s(.*)/ ) {
        if ($1 eq "Name") {      
           
           $MenuName = $2;
			     }
        elsif ($1 eq "Title") {
           
           $MenuTitle = $2;
        } 
     }
   }
   elsif ( /^\[Add Entry]/../^\[Done]/) {
      $line_read = $_;
      if ( $line_read=~/^\s*(\w+)\s=\s(.*)/ ) {
         if ( $1 eq "Action") {
            				if ($menu_counter != 0) {
					               push @MenuList, {%temp_hash};
				            }
                $menu_counter++;
                %temp_hash = &initialize_structure( $1, $2, $menu_counter, $MenuName, $MenuTitle );
         
         }
         else {
            &createpair( $1, $2);
         }
      }
   }
}

push @MenuList, {%temp_hash};

print Dumper(\@MenuList);


sub initialize_structure() {

	my ( $key, $value, $counter, $menuname, $menutitle) = @_;
	my %temp_var;

	%temp_var = ( Name => "", 
               Title => "", 
               Action => "", 
               Text => "", 
               Counter => "", 

	); 
	
	$temp_var{$key} = $value;
	$temp_var{'Counter'} = $counter;
	$temp_var{'Name'} = $menuname;
	$temp_var{'Title'} = $menutitle;
 return %temp_var;
};

# subroutine to populate rest of the data structure
sub createpair() {

    my($key, $value) = @_;
    $temp_hash{$key} = $value;
};