use strict;
use warnings;
use DDD::test2;
my $incr = 0;
my @array="";

undef $/;
open DATA, "san.txt" or die $!;

my @blocks = map { [ split /\n/ ] }
    ( split /(?=ITEM NO:)/, ( map { s/\#.*\n//; $_ } <DATA> )[0] );

while(1)
{
	
 @array = @{ $blocks[$incr] }; 
  if (@array eq "")
 {
print "There is no item remaining in the file";
last;
 }
test2::REQUEST(@array); 
$incr++;
}

#test2.pm contains

package test2;
sub REQUEST (@)
{
my @array=@_;
print "@array\n";
}
1;

#Suppose san.txt file contains


#This is the ITEM file
#This is a perl config file
# I am ok
ITEM NO:1
[aaa]
111
ffff
[bbb]
222
[ccc]
333
#This not taken
ITEM NO:2
[ddd]
444
[eee]
555
0000
[fff]
666
#This is not taken
ITEM NO:3
[ddd1]
4441
[eee1]
5551
[fff1]
6661
# I am sanjay
ITEM NO:4
...
...
...