Hi Byomkesh,
  I think I have understood your requirement (after drkm's comments).
I'll give it a thought, and post the solution (if I am able to solve
the problem).

Regards,
Mukul

Thank you Mukul for the help!

I have one problem. How handle the html h1, h2, h3 etc., coding. I would
like to close </h1> tag before start in another <h1> tag.

Example...

Input file
---------

<h1>Heading 1</h1>
<p>Some text here</p>
<h2>Heading 2</h2>
<p>Some text here</p>
<h3>Heading 3</h3>
<p>Some text here</p>
<h1>Heading 1</h1>
<p>Some text here</p>

I want.....
--------

<section1>
<title>Heading 1</title>
<p>Some text here</p>
<section2><title>Heading 2</title>
<p>Some text here</p>
<section3><title>Heading 3</title>
<p>Some text here</p>
</section3></section2></section1>
<section1><title>Heading 1</title>
<p>Some text here</p>
.....
.....
.....

Thanks

Byomkesh