/**
* Set up a new permission for tabs.
* Grant access under admin -> user management -> permissions
*/
function mymodule_permission() {
  return array(
    'view hidden tabs' => array(
      'title' => t('Node tabs visibility'),
      'description' => t('Grant access to node tabs.'),
    ),
  );
}

/**
* Implementation of hook_menu_alter().
* Show/hide tabs according to permission settings.
*/
function mymodule_menu_alter(&$items) {
$items['node/%node/edit']['access callback'] = 'user_access';
$items['node/%node/edit']['access arguments'] = array('view hidden tabs');
}

function mymodule_menu_alter(&$items) {
$items['node/%node/edit']['type'] = MENU_CALLBACK;
}