or download this
my $sql1 = "select deptid,to_char(a.epfno) epfno,a.ename ename,desig,
+decode(b.status,'P','उपस्थित
+;','A','अवकाश','D','प्ë
+2;तिनियुक्त
+67;')
...
$f2 = join".",$f1,"xls";
system "copy $f1 $f2";
print "$f2 \n";