Does the new iPad support flash

It does not.

Adobe has abandoned further development of their mobile version of Flash Player, and Apple's almost certainly not going to develop their own, so no, the iPad will most likely never support Flash. If you look at More Like This or search the forum for "Flash", you'll find a number of threads with alternatives.

Regards.

Forum Tip: Since you're new here, you've probably not discovered the Search feature available on every Communities page, but next time, it might save you time (and everyone else from having to answer the same question multiple times) if you search a couple of ways for a topic, both in the relevant forums and in the Apple Knowledge Base, before you post a question.

Does Mountain Lion supports flash?

Yes mountain lion does support flash

To be technically correct, no version of Mac OS X supports Flash as such; that is, support is not built into the OS. Apple does not have the same tight restrictions on applications for Mac OS X as they do for iOS, though, and Adobe makes a version of Flash Player for Mac OS X. There's no reason at this point to believe that they will not have a version of Flash Player that will run on Mountain Lion when it's released. But we'll have to wait and see; anyone with access to the developer preview is not allowed to talk about it in public, and with such a preliminary release, it's too early to know what will be compatible on release.

Regars.

Also, if you don't want to install any Flash plugins for Safari, Firefox & their ilk, Google Chrome has a built in Flash module which runs as its own process. If the Flash file chokes up (and they do all the time,) it won't hang your browser.

or you can go out and download ClickToFlash (Safari Extension version).

There is an app on the app store called Photon flash browser for the ipad. For me it works fairly well.