The Major Element of Perception is Time.  This is one element that the Paramathma alone controls.  In fact in more than one place in the Bhagavatham, the Paramathma has said that He is Time itself. 

Time is the seperator of events that makes perception possible. Without time, the events of this world would happen in one instant and would not be perceptible. The mind is able to sparate the events in the sequence in which it happened and converts it to a slow motion for the five senses to be able to perceive it.

The events perceived in turn stimulate the inteligence to spring into action by analyzing, interpreting, storing and recalling the events. 

Perception therefore comes into existence when the mind splits the events by time into a sequence of events that are perceptible via the five senses. 

So perception comes into existence when the events are split and sequenced by Time.