SELECT 1 FROM dual WHERE EXISTS(SELECT 'x' FROM table_name)

SELECT table_name, (SELECT 1 FROM dual WHERE EXISTS(SELECT 'x' FROM table_name) FROM all_tables

select table_name, case  when num_rows > 0 then table_name end from all_tables where  owner='TEST' 

SQL> select table_name,
  2         extractvalue(
  3           dbms_xmlgen.getXMLtype
  4             ('SELECT 1 val FROM dual WHERE EXISTS(SELECT ''x'' FROM  '||table_name||')'),
  5              '/ROWSET/ROW/VAL') rows_in_table
  6  from user_tables
  7  where ( tablespace_name is not null or partitioned='YES' )
  8    and nvl(iot_type,'NOT_IOT') != 'IOT_OVERFLOW'
  9  order by 1
 10  /
TABLE_NAME                     ROWS_IN_TABLE
------------------------------ -------------
BONUS
DEPT                           1
EMP                            1
SALGRADE                       1

4 rows selected.

where ( tablespace_name is not null or partitioned='YES' )
     and nvl(iot_type,'NOT_IOT') != 'IOT_OVERFLOW' 

where ( tablespace_name is not null or partitioned='YES' or nvl(iot_type,'NOT_IOT')='IOT' )
  and nvl(iot_type,'NOT_IOT') not in ('IOT_OVERFLOW','IOT_MAPPING') 

where -- a real table
      ( tablespace_name is not null or partitioned='YES' or nvl(iot_type,'NOT_IOT')='IOT' )
      -- not an iot overflow
  and nvl(iot_type,'NOT_IOT') not in ('IOT_OVERFLOW','IOT_MAPPING') 
      -- not a mview container
  and (user, table_name) not in (select owner, container_name from user_mviews)
      -- not a mview log
  and (user, table_name) not in (select log_owner, log_table from user_mview_logs)

select  table_name,
        extractvalue(
                     dbms_xmlgen.getXMLtype(
                                            'SELECT ''Y'' val FROM "'|| table_name || '" WHERE ROWNUM = 1'
                                           ),
                     '/ROWSET/ROW/VAL'
                    ) table_has_data
  from  user_tables
  where ( tablespace_name is not null or partitioned='YES' )
    and nvl(iot_type,'NOT_IOT') != 'IOT_OVERFLOW'
  order by 1
/