I am working on a Perl script to read CSV file and do some calculations. CSV file has only two columns, something like below.
One Two
1.00 44.000
3.00 55.000
You should absolutely use File::Tail, or better yet another module. It's not a script, it's a module (programming library). It likely works on Windows. As somebody said, you can check this on CPAN Testers, or often just by reading the module documentation or just trying it.
You selected usage of the tail utility as your preferred answer, but that's likely to be more of a headache on Windows than File::Tail.