perldoc perlvar look for $., start printing if that's >= 33.

Just skip the ones you don't want:

<IN> for 1..32;
[download]

while (defined(my $goodstuff = <IN>)) {
   # and so on
[download]

Update
Extended example.

perl -ne 'print if $. >= 33'
[download]

{
my $i;
while(<>){$i++;print if $i>32;}
}
[download]

...
while( <FH> ){
   $. <= 32 and next;
   ...
}
...
[download]

If you need to do it in-place rather than by copying the file you could use this:

#! perl -slw
use strict;

open my $fh, '+<', $ARGV[ 0 ] or die $!;
<$fh> while ($.||0) < 32;
my $bufsize = tell( $fh );
my( $readPoint, $writePoint ) = ( $bufsize, 0 );
my $buffer;

local $/;
while( my $read = read( $fh, $buffer, $bufsize ) ) {
    seek $fh, $writePoint, 0;
    print $fh $buffer;
    $writePoint += $read;
    seek $fh, $readPoint+=$read, 0;
}
truncate $fh,$writePoint;
close $fh;
[download]