If your account has been nuked forever I guess that's okay to create a new one but if it will be uplift or just have time allotment on the ban that is purely ban evasion.
From my interpretation, a ban on an account is a ban in the user behind the account.
So I don't think they are allowed to have any other account except it's an appeal in meta
25. If you get banned (temporary or permanently) and create a new account to continue posting / sending PMs, it's considered ban evasion. The only exception is creating a thread in Meta about your ban..