$report{}[0]="DOB,Name,Empid,salary,Gross_salary,Department,Company";
$report{}[1]="Month,NET_Salary,";

##</code><code>##

subroutine{

    my @data;
    my $table;

    open( F, "$File" )
      || die("Could not open $File");

    while ( my $line = <F> ) {
        chomp($line);
        push( @data,( split /[,\n]/, $line));}
    close(F);

    $table .= "<table border=1>";

    for my $i ( 0 .. $#data ) {
        $table .= "<tr>";
        for ( @data[$i]){
            $table .= "<td>$_</td>\r\n";
        }
        $table .= "</tr>";
    }
    $table .= "</table>";
} 

##</code><code>##

MessageFile
MessageFile
MessageFile
MessageFile
MessageFile

##</code><code>##

DOB
Name
Empid
salary
Gross_salary
Department
Company

Month
NET_Salary