The following seems to be what you are after:

use strict;
use warnings;

my @lines = <DATA>;

chomp @lines; # Strip line end characters
print '<p>', join ("</p>\n<p>", @lines), "</p>\n";

__DATA__
Hello,
my name is barry
I am 20
I am webmaster of lsrfm.com
its a student radio station
[download]

Prints:

<p>Hello,</p>
<p>my name is barry</p>
<p>I am 20</p>
<p>I am webmaster of lsrfm.com</p>
<p>its a student radio station</p>
[download]

Note that line ends are put back into the generated HTML so it is easier to read. They make no difference to the rendering.