Necronom V (1976) by HR Giger references alias Big Timer in The Inspector #8 (March 1976)

leading from

Necronom V (1976) by HR Giger
and
The Pink Panther Comic Book Trail

a) Necronom V (1976) by HR Giger?

 Giger's Necronom V (150x100 cm) (1976) (acrylic on paper)

b) panel from Alias Big Timer in The Inspector #8 (March 1976)

The first thought would be about how the chief of police would become the rider's rear and the filing cabinet on the right would set of the idea of head upon a head on the far right. 

The speech bubble on the right would also become elongated head of the rider.

c) Here the large seated man becomes the female rear, his belt becomes the strap around her thigh. Perhaps the strap becomes the tube from above

d) Filing cabinet becomes the head frowing out of the top of another head growing from a pipe.

Perhaps the pony's tail has been turned upwards to become the end of the tusk like breast like form piercing the jaw of the head

e) Window in the background and its equivalent in the painting, such as the vertical rod along the upper arm.