You can use security configuration to restrict access to menu items.
Martin "Goshoom" Dráb | Freelancer | Goshoom.NET Dev Blog
From where i will find this option, or I have to code for achieving this task ..
It's a bit different in AX2012 and older versions - refer to the documentation for your version.
For instance, look at Set up user security in Microsoft Dynamics AX [AX 2012].