Authority. The Planning and Zoning Board shall have the authority, subject to the procedures, standards and limitations set forth herein, to review and approve, conditionally approve or disapprove site plans; provided, however, that the action taken is by resolution, and further provided that the resolution of the Zoning Board of Adjustment shall substitute for that of the Planning and Zoning Board whenever the Zoning Board of Adjustment has jurisdiction over a site plan pursuant to the Municipal Land Use Law, N.J.S.A. 40:55D-1 et seq.