How to use not in in drupal views 3 I'm using Drupal 7 with views 3.

I need a list of students who have due payments in a view. The students who have paid the fees are stored in a new table. Now I want to show the students which are not in other table. How can I have this is views 3

EDIT Better explanation of query

I am using views 3 to get a list of students who have due payments. The students who have paid the fees are stored in a new table. Now I want to show the students which are not in fees paid table. How can I have this is views 3. 

My Table structure is:

I have a table structure for fee details as

fid     
name    
description
currency
fee     
instalments
created


This fee schedule has N no of instalments and storing in a cross ref table as

iid
fid
instalment_no
amount
payable_by


This fee schedule has associated students and are storing in a cross ref table as

fid
uid


The table structure for paid students who has paid fees.

pid      Payment ID serial
fid      Fees ID details
iid      Instalment No
uid      Student who has paid the fees
paid_on  Payment date


Thanks in advance for your help.
My suggestion: You could make this a great deal easier for yourself if "Has payed" a field on the User entity instead.

Answer to your question: You need to expose the custom table to Views, by telling Views that it exists and what type of data there is in it. The canonical way of doing that is with hook_views_data, although the Data module claims to be able to do this automatically.

Once you have the data in Views, you create a View based on "User", and add a "Filter" to remove all users in the "Payed" table.