-*- construct on the second line doesn't work on ntemacs

[rahed]

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In GNU Emacs 21.3.1 (i386-mingw-nt5.1.2600)
 of 2004-03-10 on NYAUMO
configured using `configure --with-gcc (3.2)'
Important settings:
  value of $LC_ALL: nil
  value of $LC_COLLATE: nil
  value of $LC_CTYPE: nil
  value of $LC_MESSAGES: nil
  value of $LC_MONETARY: nil
  value of $LC_NUMERIC: nil
  value of $LC_TIME: nil
  value of $LANG: ENU
  locale-coding-system: iso-latin-1
  default-enable-multibyte-characters: t

Please describe exactly what actions triggered the bug
and the precise symptoms of the bug:

Putting # -*-coding: utf-8;-*- construct on the second line with
shebang #! on the first line is ineffective. The file preserves its
default coding when loaded in the buffer. Verified that it works with
emacs on Solaris but not on WXP.

Radek