Try something like this, see if it makes any difference.

LoadModule perl_module modules/mod_perl.so

<Directory "d:/apache/web/">

    # bla bla bla

    Options FollowSymLinks MultiViews Includes ExecCGI

    # bla bla bla

</Directory>

<Files ~ "\.pl$">
    SetHandler perl-script
     PerlHandler Apache::Registry
     Options ExecCGI
    PerlSendHeader On
</Files>
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