Hi Arpit,
Since setting up multiple Accounts at mba.com would be viewed as a violation of the terms of service (and doing so with the goal of taking the At-home GMAT more than once would absolutely be viewed as a purposeful disregard for the rules of how the GMAT is administered), setting up a 2nd account is NOT a good idea. If GMAC were to discover your attempt to do any of this, it's likely that your Scores would be 'voided' and your file would be 'red-flagged', so that the Schools that you planned to send your Score(s) to would know that you attempted to 'cheat' the system.
Your time and energy would be better spent properly preparing for the GMAT, so that you can hit your Goal Score on your first/next attempt.
GMAT assassins aren't born, they're made,
Rich