Efforts are underway to arrest P N Dubey and R Dubey, who are also accused in the case, a police officer said.
The two were part of the management group of the Rotary Inner Wheel Home for Mentally Retarded Children, he added.
After receiving complaints regarding sexual exploitation of girls at the home in the Channi Rama area here, District Commissioner A K Sahu had constituted a board to probe the matter.
The board comprised DC, Additional DC, SP, gynaecologists and psychiatrists.
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Owner of Aasthan Nursing Home, Dr Raj Sharma, was taken into custody on September 20 and questioned in connection with the sexual abuse and abortion, police said.
G L Koul, the principal of the home, and its secretary, Rajinder Kapoor, were arrested on September 19.
Angad Kumar, a guard at the home, and Surjeet Kumar, a former guard there, were arrested on September 5.
After a case was registered Jammu SSP constituted a Special Investigating Team to probe the matter, the police officer said.
A total of 45 mentally-challenged children live at the said home.
The state government has taken over the management of the shelter home and kept it under the supervision of a committee headed by ADC, Jammu.
The High Court has also directed for conducting medical examination of nine more minor girls of the shelter home, he said.