$(".cont").scroll(function(){
var offset = $(this).scrollTop();
$("#message").html("offset: "+offset);
$("#hello").css("transform","rotateY("+offset*10+"deg");
});
<div class='cont' >
<br>
<br><br><br><br><br><br>
<br><br><br><br><br><br>
<br><br><br><br><br><br><br><br>
<br><br><br> <img src='http://freeimagescollection.com/images/objects/indian-five-5-rupee-coin-2011-make-gold-color-with-rupee-symbol-f5.jpg' width=200 height=200 id="hello" />
<p id="message" ></p><br>
<br><br><br><br><br><br><br>
<br><br><br><br><br>
<br><br><br><br><br><br><br><br><br><br><br><br>
</div>
body{
background-color: #ffffff;
}
.cont{
max-height: 500px;
max-width: 500px;
overflow: scroll;
}