60VAC resistive load (heater) on 220VAC?
If this thing is rated for 60 V max, then no, you shouldn't run it at 220 V.  You shouldn't even run it at 115 V.

The power dissipated by a resistor is proportional to the square of the current.  (220 V)&sup2;/(60 V)&sup2; = 13.4.  That much more power is quite likely to damage something.  You will get a little bit of forgiveness because the resistivity of most material used for heaters goes up with temperature.  But, a factor of 13.4 is so large that this isn't going to save you.  The resistance might be a few percent higher - for a short time until it either cathes fire, melts, blows up, or otherwise suffers some irreversible catastrophic loss of function.

Bottom line: Bad idea