How to Restricting Desktop Properties
Go to following key:
HKEY_CURRENT_USER\Software\Microsoft\Windows\Current
Version\Policies\System
Create new DWORD NoDispCPL and set its value to 1
If you want to restrict any particular tab in Desktop Properties like
Themes, Screen Saver, etc, you can take help of following tutorial:
How to Enable / Disable Changing Themes, Wallpapers, Screen Savers
and Other Settings