Let $Gamma$ be a finitely generated discrete group satisfying the rapid decay condition. We give a new proof of the higher Atiyah-Patodi-Singer theorem on a Galois $Gamma$-coverings, thus providing an explicit formula for the higher index associated to a group cocycle $cin Z^k (Gamma;mathbb{C})$ which is of polynomial growth with respect to a word-metric. Our new proof employs relative K-theory and relative cyclic cohomology in an essential way.