Scrolls overrule Attack Bonus and Instant Death. In your example, the scroll would do 45 damage, but the opposing creature would NOT be turned into a Statue.
This sounds crappy, but it's actually awesome because it presents a huge problem on the defensive side. It's a gamble... do you use a neutralize item (and take the chance that they use the scroll and kill you) or do you use an HP-boosting item (and live, but get Paralyzed, turned to stone, etc.)?