ROLL_NO          NAME 		ADDRESS
1		 JAI		USA	
2		 CHRIS  	UK
3		 JASMINE 	INDIA
4		 MURTHY  	USA

COLUMNNAME	VALUE   ROLL_NO
ADDRESS	        USA	1
NAME	        JAI	1
ROLL_NO	        1	1
ADDRESS	        UK	2
NAME	        CHRIS	2
ROLL_NO	        2	2
ADDRESS	        IND	3
NAME	        JASMINE	3
ROLL_NO	        3	3
ADDRESS  	AUS	4
NAME	        MURTHY	4
ROLL_NO	        4	4

 select 'ROLL_NO' COLUMNNAME ,ROLL_NO VALUE, ROLL_NO from TEST_TABLE 
 UNION
 select 'NAME', NAME,ROLL_NO from TEST_TABLE 
 UNION
 select 'ADDRESS',ADDRESS,ROLL_NO from TEST_TABLE 
 ORDER BY 3,1 

SQL> select  *
  2    from  tbl
  3  /

   ROLL_NO NAME    ADDRE
---------- ------- -----
         1 JAI     USA
         2 CHRIS   UK
         3 JASMINE INDIA
         4 MURTHY  USA

SQL> with l as (
  2             select  'ADDRESS' columnname from dual union all
  3             select  'NAME' from dual union all
  4             select  'ROLL_NO' from dual
  5            )
  6  select  columnname,
  7          case columnname
  8            when 'ADDRESS' then address
  9            when 'NAME' then name
 10            else to_char(roll_no)
 11          end value,
 12          roll_no
 13    from  tbl,
 14          l
 15    order by roll_no,
 16             columnname
 17  /

COLUMNNAME VALUE         ROLL_NO
---------- ---------- ----------
ADDRESS    USA                 1
NAME       JAI                 1
ROLL_NO    1                   1
ADDRESS    UK                  2
NAME       CHRIS               2
ROLL_NO    2                   2
ADDRESS    INDIA               3
NAME       JASMINE             3
ROLL_NO    3                   3
ADDRESS    USA                 4
NAME       MURTHY              4

COLUMNNAME VALUE         ROLL_NO
---------- ---------- ----------
ROLL_NO    4                   4

12 rows selected.

SQL>