He was taken in a critical condition to at least three hospitals here, who refused him treatment saying they had no beds for patients.
Thapa was playing as striker for Chhayachhobi Club. He fell on the ground, unconscious, after colliding with Parasmoni Club goalkeeper Sachin Rai while playing.
The match was organised in Torolpara, at least two km away from his home, under lights.
Thapa was first rushed to the district hospital, where he was refused admission as no ICU bed was available.
He was taken to two other private nursing homes, but by that time, he had breathed his last.
The post-mortem report said, Thapa died of cardiac arrest.
A Jalpaiguri district sports association official said, Thapa was very much alive while he was being taken to the district hospital.
Thapa's father Chandra Bahadur, a retired policeman, said he did not want to blame anybody for the loss of the second of his three sons. “It's my destiny..what else can I say now”, said a resigned Bahadur.
His father recalled how he asked Thapa not to go to play on Sunday and have his lunch with the rest of the family. But, Thapa only took a piece of mutton, and said he would return late in the evening to have his dinner.
The local ‘khep' tournaments are normally organised by local clubs in which players from different clubs participate for the lure of ‘appearance' money.