The accident took place this afternoon when driver of a state roadways bus tried to overtake another vehicle but lost control and collided into a diesel tanker coming from the opposite direction, ACP (Mandor) Rajneesh Punia said.
Although, driver of the tanker tried to avert the collision but the bus hit it from the side killing two passengers, he said.
The state roadways bus was bound for Jodhpur from Bikaner.
Thirty-one passengers, including the driver, were rushed to hospital, he said adding that, two more passengers succumbed to their injuries.