If you are referring to activation lock creating a new account won't help, you will either need to reset the account's password or contact Support to remove the account (if you bought the iPad new and have its receipt).
If you can't reset the account's password yourself : If you forgot your Apple ID password - Apple Support
contact Support and see if they can help you reset it : http://www.apple.com/support/itunes/ww (click on your country's flag, the country where you live, and which is therefore the country on the account ; click on Contact Support towards the top right ; click on Get Help under 'Talk To Us’)