<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />

Actually the meta tag is inserted by the drupal_final_markup function called in theme() in Drupal core. Unfortunately the core doesn't take into account the cases where the character encoding might not be in utf-8, and the function cannot be overridden. The only way to remove it is to comment out the line where the theme() calls drupal_final_markup. Doing so shouldn't be a problem since the content-type is already specified by header() function in jp_mobile.

attaching the character gives error problem