Thak you so much for your help

However when i am passing arrays like this, It is adding one extra $_ in my array

for ($h=0; $h<=$arg[1]-1; $h++) {
        my @colm="";
            for ($t=0;$t<=$arg[2]-1;$t++) {
                
                push @colm, $act_table[$t][$h];
                print "***##$act_table[$t][$h]\n";
                }
        
        Column(\@act_table,\@colm);
        }
                    
    
        
}

Alnfirstcol (@firstcol);  ## Sends first column for alignment to Subro
+utine Alnfirstcol    

#foreach my $item (@firstcol) {
    #print "$item \n";
#}

## Subroutine : Entity_conv
## Sends cellwise data to Entity module to convert entities
## After entity conversion sends cellwise data ThinSpace subroutine to
+ add thin space wherever required
## Sends column to Text_Nontext subroutine to evaluate whether column 
+is contains text data or non text data

sub Column {
    no warnings;
    
    
    my $actcol=shift;
    my $col=shift;
    $colno++;
    foreach (@$col) {
        print "$_\n";
        $_=~s/(<(?:Tr|Tc)(?:\s?\;?\s?\;?\d?)?>)(.*)/$1.Entity_convert(
+$2)/eg;
        }
    foreach (@$col) {
    #print "After ## $_\n";
    }        
        
    ThinSpace(\@$col,\@$actcol);
    return ();

}
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Please let me know if i am doing any mistake Thank you