At least 32 pasengers of the bus were killed on the spot while four others died on the way to a local hospital, they said.
The passenger bus plying from Salyan to Tulsipur in Dang district, plunged 250 m below the road into the Bhatta river following a brake failure while being driven in the hilly area, the district police office said.
The condition of some of the injured passengers is said to be critical, The Kantipur said quoting its local correspondent as saying.
The injured have been admitted to a local hospital.
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