Using the Below code I got solution for it. Hope it works for you.
cursor1 := dbms_sql.open_cursor;
dbms_sql.parse (cursor1, 'select '||colName||' from '||all_tables_rec.tname,dbms_sql.v7);
dbms_sql.define_column (cursor1, 1, myCount,30);
rows_processed := dbms_sql.execute(cursor1);
loop
if dbms_sql.fetch_rows (cursor1) > 0 then
dbms_sql.column_value (cursor1, 1, myCount);
dbms_output.put_line('Table '||all_tables_rec.tname || ' has '|| myCount ||' Value in XXX Column.');
else
exit;
end if;
end loop;
dbms_sql.close_cursor (cursor1);