The accident took place when the driver of the car tried to overtake another vehicle and during the process, the Angul bound car collided head-on with the tanker, said Dhenkanal Town Police Station inspector-in-charge (IIC) Pradip Kumar Pradhan.
While one of the deceased persons was identified as Prakash Jhabra (40) from Bhopal, the other victim was yet to be identified, Pradhan said.
The seriously injured car driver was admitted at the government hospital and detained by the police, while the tanker driver fled from the spot, police added.