Where by reason of exceptional narrowness, shallowness or exceptional topographic conditions, or by reasons of other extraordinary and exceptional situation or condition of such piece of property, the strict application of any zoning regulation would result in peculiar and exceptional practical difficulties to or exceptional and undue hardship upon the developer of such property, grant, upon an application or an appeal relating to such property, a variance from such strict application of such regulation so as to relieve such difficulties or hardship; provided, however, that no variance shall be granted under this subsection to allow a structure or use in a district restricted against such structure or use, and provided further that the proposed development does not require approval by the Planning Board of a subdivision, site plan or conditional use approval in conjunction with which the Planning Board shall review a request for a variance pursuant to Article 7, Subsection 47a of the Municipal Land Use Act (N.J.S.A. 40:55D-60).