--> file begins
# This is a comment and after is an empty line
# Each key starts on a new line

KEY1 => 'VALUE1' # This also is a comment

KEY2 => {
    'VALUE 21',
    'VALUE 22',    # Spaces in value are relevant
    'VALUE 23'
}
--> file ends

##</code><code>##

 
   my $input_string = '';
    while (@lines) {
        my $line = shift @lines;
        chomp $line;
        if ($line) {
            my @parts = split(/#/,$line);
            $input_string .= $parts[0];
        }
    }

##</code><code>##

my %inp = (
    KEY1 => 'VALUE1',
    KEY2 => {
        'VALUE 21',
        'VALUE 22',
        'VALUE 23'
    }
)