use DBI;
...

#MS Windows path to files
my $fpath="G:\\in";
#LINUX server paths
#my $fpath="/users/excel/in";

my $csvfile="Trx_24Aug2012_0409.csv";
my $cellh = DBI->connect("DBI:CSV:f_dir=$fpath;csv_eol=\n;");
	
#associate csv file with tablename
my $fname=$fpath.'/'.$csvfile;
$cellh->{'csv_tables'}->{'CELLS'} = {'file' =>$fname};
	
my $sql="select * from CELLS";
my $stcellh =  $cellh->prepare($sql) or die "$DBI::errstr\n";
      
$stcellh->execute() or die "$DBI::errstr\n";
my $colunmcount = $stcellh->{NUM_OF_FIELDS};
print "$colunmcount\n\n";
$stcellh->finish();