in httpd.conf:

<IfModule mod_perl.c>
  <IfModule mod_alias.c>
   Alias /perl/ /var/www/perl/
  </IfModule>
  <Location /perl>
    SetHandler perl-script
    PerlHandler Apache::Registry
    Options +ExecCGI
  </Location>
</IfModule>

directory structure:

/var/www/perl$ ls -l
-rwxr-xr-x  1 root root     34 2007-03-07 23:22 test.pl