there's a reason it's hard to get off. it's designed to take a while.
I drilled a series of holes almost all the way through then gently took to it with a cold chisel.
Looking back on it I should have hit the centre of the bolt with a centre punch to make a divot, then carefully drill a 1/8th hole through the centre of the bolt, then follow it with something just larger than the bolt diameter.
that is assuming you are replacing the lock, and dont want to keep it.
You do haver to be gentle with steering columns, they are designed to collapse in a crash, and you can damage them with a hammer.
Thanks Guys, what a bugga, to get off, I have bought a new back for the ignition I will try that first,, but I think the problem is between the battery and the igniton, nearly out of ideas\ also what other comfy seats will fit in the 1992 GQWagon