The death toll might increase as the conditions of many injured undergoing treatment at different hospitals in Joypurhat, Naogaon, Bogra and Rajshahi are critical, sources said.

Akkelpur police said they recorded 28 dead as of 4:00pm yesterday while locals put the figure at 32, saying that four dead bodies were taken away by their relatives before the police reached the scene.

Sources said 27 of the dead are residents of different villages in Akkelpur upazila while one was from Uday Bhadra village in Rajshahi.

Locals said the 40-seater bus was carrying around 70 passengers with many on the roof and bumper.

Witnesses said Khulna-bound Rupsha Express from Syedpur hit the Joypurhat-bound bus of Kheya Paribahan from Shantahar at the Akkelpur Women's College level crossing at 10:25am. The train dragged the bus for about 300 yards before throwing it into a roadside ditch. The bus was completely damaged and twisted.

Abdul Majid, a witness, said the driver of the bus tried to cross the level crossing despite seeing the train coming.

"Unfortunately, one of the bus' rear wheels stuck in a ditch and its engine stopped. The driver tried repeatedly to restart the engine but failed," Majid told The Daily Star.

By the time the train came nearer, the driver jumped out of the bus, he said, adding, "Moments later, the train rammed into the bus and dragged it around 300 yards."

Some passengers who were on the roof and bumper of the bus managed to jump on the ground before the bus was hit.

The police arrested bus-driver Kaikobad at Shantahar, a few kilometres from the spot.

An assistant sub-inspector of police who was passing through the area informed the nearby police station of the accident.

The police and villagers rushed to the spot to rescue the victims but they had to battle hard to pull out the survivors and the dead bodies from the badly damaged bus.

Locals said many indulged in looting valuables of the accident victims.

Meanwhile, Bangladesh Railway (BR) in a press release said yesterday the Naogaon-Joypurhat road crossed the railway tracks on the spot of the accident without any permission from the railway authorities and so no gateman is posted at such an unapproved level crossing.

The press release said the BR authorities formed a four-member high-powered committee comprising the chief traffic manager (west), chief mechanical engineer (west), chief medical officer (west) and additional chief engineer (bridge) to find out the cause of the accidents. The committee has been asked to submit its report as soon as possible.

The rail communication through Akkelpur-Joypurhat line resumed at 2:30pm.

The dead are Rezaul Islam, 45, and Saidul, 48, of Teyari village, Belal of Udamba village, Mahidul Islam, 30, Bhadar Sardar, 65, and Rabiul, 19, of Shanta village, Abdul Hamid Bhashani, 52, of Paschim Amudda village, Shahinoor, 26, and Majida Bewa, 60, of Jamalganj village, Tofazzel Hossain, 45, and Motiur Rahman, 33, of Hossain Nagar village, Mofazzel, 38, and Shita Rani Ghosh, 60, of Bhikani village, Alal of Hanta Ramzanpur village, Ashraful, Ahad Ali, 42, Popy, 18, Bangladesh Rifles (BDR) member Caesar Hossain, 20, Phulchan, 45, Ashraful Islam, 45, of Mridha Para village, Sirajun, 22, of Bhandaripara village, Altaf of Ganipur village, Hamid, 38, and his brother Paban of Hossain Nagar village, Belal, of Kathalbari village, Mokbul Hossain, 65, of Chukai village, Pintu, 22, of Nutanhat village of Akkelpur, and Shoaib Ali of Uday Bhadra village of Rajshahi.

The police said they had handed over 24 dead bodies to their relatives without post-mortem.