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Supposed to be Dinky as seen here.
www.ebay.ca/itm/DINKY-TOYS-part-BASE-W-2...d:g:eYYAAOSwOb9dzy7M
I thought it might be from the Test Vehicle but does not look like it.
Any one have any idea what it is or fits?

I have no idea to be honest. Doesn't look as a part from a car. Perhaps a space vehicle or a ship?

I got an answer back from the seller and this is what he had to say.

IT LOOKS LIKE A FARM IMPLEMENT OR CRANE OF SOME KIND. I HAVE MANY DNKY'S & HAVEN'T SEEN ONE WITH THIS PART YET , SO DECIDED TO SELL IT BEFORE IT GETS BROKEN . IT WAS IN A BAGGY THAT SAID DINKY BUT NOT WHICH DINKY. I EVEN THOUGHT ABOUT JUST TAKING THE STEERING WHEELS OFF FOR OTHER DINKY TOYS I HAVE THAT ARE IN NEED, BUT HATE TO RUIN A GOOD PART WHEN STEERING WHEELS ARE READILY AVAILABLE FOR PARTS SUPPLIERS.

That answer doesn't say too much about the part. The Great Book of Dinky is a blank too

Yes, I looked at many many toys in the Dinky Books and the Corgi books. Not sure if it is even a Dinky toy part. I just thought it was interesting and distinctive in what it is. I wonder what it is from, maybe a crane?

Just picked this one up - haven't got a clue - how about a learner driver's car where the instructor has dual controls. Just a thought...…..!!!!

Hugh (LOL)

Good answer Hugh and it is possible. I like it.
I that thought of maybe it is a fire control center and these are the wheels that open the valves. Seems to be hooks below for a ladder or maybe a hose connector.\

Anyone else have any suggestions???

No I a still can't find where it is used for. I think I shall ask my facebook friends at the NAMAC

This would have been really good for the Guess the Vehicle Contest. Next to impossible i bet.

I have received more photos from the seller.

I still have no idea but now that I can see the steering wheels better I don't think it is Dinky or Corgi.

I think that maybe those steering wheels will tell us who makes this. I don't recognize ithem.

I have asked the NAMAC members, and I shall post a better photo too there

Lets hope someone recognizes it. Thanks for this Theo.

I have Tekno fire trucks with those style hooks. They are used to hold a metal hose reel with fabric hose! So I agree that it is from some fire truck thing. Not Dinky, Corgi, Tekno, though.