how to restore ipad to factory settings with new apple ID

You need the AppleID and passcode that was used

to initiate the current set-up. Once you are logged in

using that information, here is a link as to what must

be done so you can start fresh with a new AppleID:

before sell/give away iDevice: https://support.apple.com/en-us/HT201351

If you are asking how to restore iPad to factory settings without knowing

the current AppleID and passcode associated with the iPad, you cannot.

There is no workaround for the security features of Activation Lock.

If the above is not what you are asking, provide more details so someone

can offer a solution.