The accident took place at Lapang Phedi village, 120 kilometers west of capital Kathmandu, when the ill-fated passenger bus was on its way to Marpak from the district headquarters, Dhadingbeshi, police said.
A total of 18 bodies - including 4 women - have been retrieved from the accident site, a senior police official said.
The bus fell some 300 metres down the road, 'The Himalyan Times' reported.
Six of the injured are said to be critical and they have been airlifted to the capital for treatment, he said.
The other injured passengers have been rushed to nearby hospitals, police said.
Road accidents are very common in Nepal and occur mainly due to poorly maintained roads and vehicles.
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