Scrutiny of records by the auditor found that 50 elephants died between May 2006 and November 2013 in train accidents on a 168 km railway track between New Jalpaiguri and Alipurduar which passed through the main elephant corridor.
"Department neither reviewed nor notified elephant corridors in disregard to suggestions of MoEF (union Ministry of Environment and Forests). Death toll of elephants due to frequent train accidents remained unabated as the existing arrangements to combat the problem were not effective," a CAG report said.
In north Bengal, the forest department had identified 14 elephant corridors which were yet to be notified till November 2013.
CAG said that to tackle the problem, the forest department deployed staff and casual labour to watch the movement of elephants along railway tracks and inform the railway control room to alert railway drivers only in Buxa forest's west division.
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In November 2013, the department and railway authorities decided to introduce the existing arrangement system in other three divisions through which the railway line passed, but the measures were not implemented, the report said.
"Directorate admitted the audit observation and stated that temporary measures to control the elephant accidents were not found effective," it said.