How to restrict user account based on website? How to create website wise user account in magento 1.9.2.3?
If you have multiple websites on single Magento instance you can do this by enabling following setting.
System > Configuration > Customers --> Customer Configuration > Account Sharing Options > Share Customer Accounts Select "Per Website"
@Mukesh Tiwari I agree with your answer, User account means not customer, internal user account like System->Permission->user