Two Adsense Accounts on Same WebSite-Yes you can

Two or more Adsense accounts on same website are allowed by Google Ad policies. Multiple Ads on same page with different publisher ID are fine too.

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The most common case of putting two or more Adsense accounts on same website comes up when you are running a site in partnership.

This partnership could be in the form of guest posts with the external author holding his own approved adsense account.

The reason could be any and if the question is if we can use multiple adsense publisher codes on a single page or on a website, the answer is YES.
I know that you may be looking for a credible information on this instead of just believing my words.

This is directly from horse’s mouth to add clarity to the topic:

Two Adsense accounts on same website or page can be placed legally as per Google Adsense policies

You can read it directly on the Google’s support page with respect to hosting multiple publisher adsense code here.

The crux of this policy is:

1. You can place 2 adsense accounts on one website till the webpage or website follows the Ad placement terms and conditions.
2. You are still restricted to a total of 3 adsense AD units and 3 adsense links units on any page (not 3 for each pub-ID, 3 in total).Mixing and matching AdSense IDs is not a problem as long as you don’t have too many ads on the page.
3. The partner publisher needs to ALLOW your website in his/her Adsense account to start earning, after you have placed his ADS, on your website.
4. This effectively allows you to rotate various publisher IDs across your website.

Any Problems?

Please note that your website can be penalized if the publisher ID of your partner is not in good standing with Google Adsense Terms and conditions.

This is possible if this publisher has used his Ad code on other websites too and have not followed the Ad placement rules there.

I have not heard of any specific case as such and neither does the support articles have specifically mentioned about this scenario. The very first thing that would most probably be done by Google would be to Block/disable the Publisher ID that has violated the terms of Adsense.

If you have any more questions or queries, do let us know in the comments.