#!/usr/bin/perl

while (<>)
{
    if (/^\s*\[(.*?)\]/)
    {
        $head=$1;
    }
    elsif (!/^\s*;/ && (/^\s*(.*?)\s*=\s*(.*?)\s*$/))
    {
        $var{$head}->{$1}=$2;
    }
}

for $head (keys(%var))
{
    print "[$head]\n";
    for (keys(%{$var{$head}}))
    {
        print "$_=", $var{$head}->{$_}, "\n";
    }
}