Very simply put, Windows does not understand the shebang (#!) line. That is a Unix-only convention. I would suggest checking the docs that come with ActiveState Perl about commandline usage. Look at the "Perl/html/faq/Windows/ActivePerl-Winfaq4.html" document, it should have most if not all of the answers you might be looking for in this matter.
Hope that helps. Happy reading :-)
"Ex libris un peut de tout"