Welcome, kamalraj!
Interestingly, there can be a voltage generated by the photo transistor, but ordinarily the IR xmitter/rcvr pair act as a switch (or to a degree, the rcvr can act as a variable resistor with a variable signal from the IR xmitter).
As such, there's no "high" or "Low" voltage generation, rather it is a voltage across the rcvr component (whether a diode or a transistor) that is being controlled.
The diode (or transistor) will, of course, have a polarity that will dictate the polarity of your connection.