you have not designed database very well
but as per input output example,
you can use below query,
select * from
(
select Id,(select Description from table2 where headname='head1') as Description,head1 as amt
from table1
union all
select Id,(select Description from table2 where headname='head2') as Description,head2 as amt
from table1
union all
select Id,(select Description from table2 where headname='head3') as Description,head3 as amt
from table1
) as a
order by id,Description
Happy coding!
:)