in reply to Best tool for my requirements?

Anoop,

Welcome to the monastery! If you want an unbiased comparison between Perl, sed and awk, you've come to the wrong place! Folks around here are pretty passionate about Perl. But whether Perl is the best tool for the job, it can certainly do it, and do it quite easily.

You'll find pretty much all you need in the book known as The Llama. Alternatively, try the tutorials here in the monastery. You need a little code to search the directory tree for relevant files, then a regular expression to identify your delimiting comments, and the rest is trivial.

Polonius