You need to have .cgi associated with perl just as .pl is. That way the web server will hand .cgi files to the perl interperter. You won't need a shebang at the beginning of the .cgi file.

using windows explorer:

tools->folder options
select the file types tab
click on New
type in .cgi
click on OK
click on Change
select Perl Command Line Interpreter
click Close

flounder