Perera, who hit five fours and four sixes, put on a rapid 100 with fellow opener Tillakaratne Dilshan who made a 33-ball 48 as Sri Lanka, sent into bat, posted the highest ever total against Pakistan in all Twenty20 cricket.
Perera added another 77 for the third wicket with Kumar Sangakkara who made a 21-ball 44 not out with four boundaries and two sixes.
Dilshan hit eight boundaries before debutant Seekkuge Prasanna lifted the tempo with a blistering eight-ball 21 with the help of two boundaries and two sixes.
The previous highest T20 total against Pakistan was 191, made twice by Australia.
Pakistan lead the two-match series 1-0 after winning the first game by three wickets, also in Dubai on Wednesday.
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