The name Pelorus dates back to Hannibal's Navigator in 200BC. The instrument was named for him. The earliest reference I've found fter a couple of minutes digging was to 1912. Titanic was fitted with 2 Peloruses (Pelori?) One on each bridge wing. I should imagine that such a navigational instrument goes back a lot further possibly hundreds of years.
Yours looks vaguely military and may have found it's way onto a merchantship as the personal property of an officer or as military surplus. The night vision lens also suggests military use.
From a little experience with instruments I'd hazard a guess that this is 1930's to 1940's, give or take a little.