Alias /borg /home/vijay/src/atd/borg/html

<Directory /home/vijay/src/atd/borg/html>
        Options +Includes +Indexes +FollowSymlinks
        XBitHack on
        Order allow,deny
        Allow from all
        DirectoryIndex index.htm index.html index.php
</Directory>

<Directory "/home/vijay/src/atd/borg/html/cgi-bin">
        Options +ExecCGI +Includes +Indexes +FollowSymlinks
        XBitHack on
        Order allow,deny
        SetHandler cgi-script
        Allow from all
</Directory>

PerlModule Apache::GateKeeper
<Location /borg>
  SetHandler perl-script
  PerlAccessHandler Apache::GateKeeper
</Location>


 sub handler {
     my $r = shift;
     $r->subprocess_env();
     my %cookies = fetch CGI::Cookie;
     loger(\%cookies);
     if (!defined($cookies{'U'})) {
        $r->headers_out->set( Location => 'https://login.iavian.com/lo
+gin.php');
        return Apache2::Const::REDIRECT;
     }
     return Apache2::Const::DECLINED;
 }
[download]

Still cgi-scripts are not being executed , please help me