If you can't remember the passcode for Settings > General > Restrictions then was it on the iPad when you last backed up ? If not then you can restore to that backup and it should be removed. If it was on the iPad when you last backed up then the only way to remove it is to reset the iPad back to factory defaults and you can then re-sync your content back to the iPad - you won't be able to restore to the backup as that will keep the code in place.
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