File::ReadBackwards will do it automatically for you. Try this:

#!/usr/bin/perl

use strict;
use warnings;
use File::ReadBackwards;

my $file = 
'/usr/lib/perl5/site_perl/5.8.8/File/ReadBackwards.pm';

tie *BW, 'File::ReadBackwards',  $file, or
    die "can't read file $file: $!";
while ( <BW> ) {
                  print;
}
[download]

Update: Here's a more complete version.
It reverses the backwards file to forwards.

#!/usr/bin/perl

use strict;
use warnings;
use File::ReadBackwards;

open(STDOUT, '>', 'tie.txt')
or die "Couldn't open file: $!\n";

my $file1 = 
'/usr/lib/perl5/site_perl/5.8.8/File/ReadBackwards.pm';
tie *BW, 'File::ReadBackwards',  $file1 or
     die "can't open file $file1: $!\n";

while ( <BW> ) {
     print;
}

my $file2 = '/home/tie.txt';

open(STDOUT, '>', 'tie2.txt') or
     die "Couldn't open file $file2: $!";
tie *BW, "File::ReadBackwards", $file2
     or die "Couldn't open file $file2: $!";   
while ( <BW> ) {
     print; 
}
[download]